Notification No. 19/2023-Central Tax (Rate) [N11-22Z]
As at 7 September 2026. In force from 20 October 2023.
In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28 th June, 2017, namely:-
In the said notification, in the Table, against S. No. 6, in column 4, for the entry, the following entry may be substituted, namely: - “Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.”
2. This notification shall come into force with effect from the 20 th day of October, 2023.
Made under
Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 [S10-68A]. Vires verified.
Acts on (1)
Amends Notification No. 4/2017-Central Tax (Rate) [N10-1NG], 20 October 2023. "No. 4/2017- Central Tax (Rate), dated th".
Acted on by (0)
none
Not held (0)
none