Notification / Notification No. 1/2018 - Central Tax

Clause 1: Amendment

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. Amendment.—In exercise of the powers conferred by 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 makes the following further amendments in the notification No. 8/2017-Central Tax, dated the 27th June, 2017 [...]

In the said notification, in the opening paragraph, (a) in clause (i), for the words "one per cent.", the words "half per cent." shall be substituted; (b) in clause (iii), for the words "half per cent. of the turnover", the words "half per cent. of the turnover of taxable supplies of goods" shall be substituted.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 / Section 10, Central Goods and Services Tax Act, 2017