Clause 1

1. 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 amendments in the notification of the Government of India in the 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 28th June, 2017, namely:-

In the said notification,-

(i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - TABLE

Sl. Tariff item, Supplier of Recipient of No. sub- heading, Description of Goods goods supply heading or Chapter

(1) (2) (3) (4) (5)

6. Any Chapter Used vehicles, seized Central Any registered and confiscated goods, Government, person old and used goods, State waste and scrap Government, Union territory or a local authority