Notification No. 09/2024-Central Tax (Rate) [N11-459]
As at 7 September 2026. In force from 10 October 2024.
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, in the Ministry of Finance (Department of Revenue), number 13/2017-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. 692(E), dated the 28th June, 2017, namely: -
1. In the said notification, in the Table, after serial number 5AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: -
(1) (2) (3) (4) “5AB Service by way of renting of any Any unregistered Any registered property other than residential person person.” dwelling.
2. This notification shall come into force with effect from the 10th day of October, 2024.
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 (0)
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Acted on by (2)
Cites: Corrigendum to Notification No. 09/2024-Central Tax (Rate) [N11-4AQ], 22 October 2024. "No.09/2024-Central Tax (Rate), dated the".
Amends: Corrigendum to Notification No. 09/2024-Central Tax (Rate) [N11-4AQ], 22 October 2024. "No.09/2024-Central Tax (Rate), dated the 8th October, 2024".
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