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Notification No. 17/2020-Central Tax [N10-NDZ]

As at 7 September 2026. In force from 23 March 2020.

Dates: made 23 March 2020; in force 23 March 2020; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 23rd March, 2020. Band A.

Cite: Notification No. 17/2020-Central Tax [N10-NDZ]. Machine: N10-NDZ.

In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that the provisions of sub-section (6B) or sub- section (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:–

(a) Individual;

(b) authorised signatory of all types;

(c) Managing and Authorised partner; and (d) Karta of an Hindu undivided family.

2. This notification shall come into effect from the 1st day of April, 2020.

Made under

Recital: "In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 [S10-6SD]. Vires verified.

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