Notification No. 01/2024-Integrated Tax (Rate) [N11-2KR]
As at 6 September 2026. In force from 4 January 2024.
In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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.1/2017-Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28thJune, 2017, namely:-
In the said notification, in Schedule I – 2.5%, -
(i) against S. No. 165, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be substituted;
(ii) against S. No. 165A, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be substituted;
2. This notification shall come into force with effect from the 4th day of January, 2024.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Amends Notification No. 1/2017-Integrated Tax (Rate) [N10-0HW], 4 January 2024. "No.1/2017-Integrated Tax (Rate), dated t".
Acted on by (2)
Amends: Corrigendum to Notification No. 01/2024-Integrated Tax (Rate) [N11-2SC], 5 January 2024. "No. 01/2024-Integrated Tax (Rate), dated the 3rd January, 2024".
Cites: Corrigendum to Notification No. 01/2024-Integrated Tax (Rate) [N11-2SC], 5 January 2024. "No. 01/2024-Integrated Tax (Rate), dated".
Not held (1)
"sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017"