Notification No. 8/2017 - Central Tax [N10-0D1]
As at 6 September 2026. Superseded on 1 April 2019 by Notification No. 14/2019-Central Tax [N10-FRQ].
In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) [...] hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed one crore rupees, may opt to pay, in lieu of the central tax payable by him, an amount calculated at the rate of,—
(i) half per cent. of the turnover in State in case of a manufacturer,
(ii) two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II of the said Act, and
(iii) half per cent. of the turnover of taxable supplies of goods in State in case of other suppliers [...]
Made under
Recital: "In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby prescribes [...]". Names Proviso to section 10(1), CGST Act, 2017 [S10-698]. Vires verified.
Acts on (0)
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Acted on by (4)
Amends: Notification No. 1/2018 - Central Tax [N10-8TF], 1 January 2018.
Amends: Notification No. 05/2019-Central Tax [N10-FBM], 1 February 2019. "No.8/2017 - Central Tax, dated the 27th".
Supersedes: Notification No. 14/2019-Central Tax [N10-FRQ], 1 April 2019. "no 8/2017- Central Tax, dated the 27th J".
Amends: Notification No. 46/2017-Central Tax [N10-6TJ], 13 October 2017. "No.8/2017- Central Tax, dated the 27th J".
Not held (0)
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