[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

 

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

  Notification No.27 /2017 - Central Tax

New Delhi, the 30thAugust, 2017

G.S.R. ( )E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1)   These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2017.

(2)   Save as otherwise provided in these rules, they shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

2. In the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules), -

*(i)   for rule 138, the following shall be substituted, namely:-
   “138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—

(i)     in relation to a supply; or

(ii)    for reasons other than supply; or

(iii)   due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.

(2)   Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.

(3)   Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:

Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:

Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:

Provided also that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

Explanation 2.-The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.

(4)   Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.

(5)   Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:

Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. 

(6)    After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.

(7)    Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods.

(8)   The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1:

 Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e- mail is available.

(9)   Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:

Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.

(10)  An e-way bill or a consolidated e-way bill generated under this shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:

 

                                                                   Table

Sr. no.

Distance

Validity period

(1)

(2)

(3)

1.

Upto 100 km

One day

2.

For every 100 km or part thereof thereafter

One additional day

 

 

Provided that the Commissioner may, by notification, extend the validity period of e- way bill for certain categories of goods as may be specified therein:

Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

Explanation.—For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.

(11) The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.  

(12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.   

(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.

(14)    Notwithstanding anything contained in this rule, no e-way bill is required to be generated—

(a)  where the goods being transported are specified in Annexure;

(b)  where the goods are being transported by a non-motorised conveyance;

(c)  where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and

(d)  in respect of movement of goods within such areas as are notified under clause

(d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.

Explanation. - The facility of generation and cancellation of e-way bill may also be made available through SMS.

ANNEXURE

[(See rule 138 (14)]

 

S.

No.

Chapter or Heading or Sub-heading or Tariff item

Description of Goods

(1)

(2)

(3)

1.

0101

Live asses, mules and hinnies

2.

0102

Live bovine animals

3.

0103

Live swine

4.

0104

Live sheep and goats

5.

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

6.

0106

Other live animal such as Mammals, Birds, Insects

7.

0201

Meat of bovine animals, fresh and chilled.

8.

0202

Meat of bovine animals frozen [other than frozen and put up in unit

container]

9.

0203

Meat of swine, fresh, chilled or frozen [other than frozen and put up in

unit container]

10.

0204

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and

put up in unit container]

11.

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

12.

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses,

mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

13.

0207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or

frozen [other than frozen and put up in unit container]

14.

0208

Other meat and edible meat offal, fresh, chilled or frozen [other than

frozen and put up in unit container]

15.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]

16.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit

containers]

17.

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit

containers

18.

3

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting

2.5%]

19.

0301

Live fish.

20.

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of

heading 0304

21.

0304

Fish fillets and other fish meat (whether or not minced), fresh or

chilled.

22.

0306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.

23.

0307

Molluscs,   whether   in   shell   or   not,   live,   fresh,   chilled; aquatic

invertebrates other than crustaceans and molluscs, live, fresh or chilled.

24.

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh

or chilled.

25.

0401

Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other

sweetening matter, excluding Ultra High Temperature (UHT) milk

26.

0403

Curd; Lassi; Butter milk

27.

0406

Chena or paneer, other than put up in unit containers and bearing a

registered brand name;

28.

0407

Birds' eggs, in shell, fresh, preserved or cooked

29.

0409

Natural honey, other than put up in unit container and bearing a registered brand name

30.

0501

Human hair, unworked, whether or not washed or scoured; waste of

human hair

31.

0506

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder

and waste of these products

32.

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;

antlers; etc.

33.

0511

Semen including frozen semen

34.

6

Live trees and other plants; bulbs, roots and the like; cut flowers and

ornamental foliage

35.

0701

Potatoes, fresh or chilled.

36.

0702

Tomatoes, fresh or chilled.

37.

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or

chilled.

38.

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,

fresh or chilled.

39.

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

40.

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar

edible roots, fresh or chilled.

41.

0707

Cucumbers and gherkins, fresh or chilled.

42.

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

43.

0709

Other vegetables, fresh or chilled.

44.

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not

further prepared.

45.

0713

Dried leguminous vegetables, shelled, whether or not skinned or split.

46.

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or

chilled; sago pith.

47.

0801

Coconuts, fresh or dried, whether or not shelled or peeled

48.

0801

Brazil nuts, fresh, whether or not shelled or peeled

49.

0802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or

not shelled or peeled

50.

0803

Bananas, including plantains, fresh or dried

51.

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,

fresh.

52.

0805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes

(Citrus aurantifolia, Citrus latifolia), fresh.

53.

0806

Grapes, fresh

54.

0807

Melons (including watermelons) and papaws (papayas), fresh.

55.

0808

Apples, pears and quinces, fresh.

56.

0809

Apricots, cherries, peaches (including nectarines), plums and sloes,

fresh.

57.

0810

Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),

Custard-apple (ata), Bore, Lichi, fresh.

58.

0814

Peel of citrus fruit or melons (including watermelons), fresh.

59.

9

All goods of seed quality

60.

0901

Coffee beans, not roasted

61.

0902

Unprocessed green leaves of tea

62.

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper

berries [of seed quality]

63.

0910 11 10

Fresh ginger, other than in processed form

64.

0910 30 10

Fresh turmeric, other than in processed form

65.

1001

Wheat and meslin [other than those put up in unit container and bearing a registered brand name]

66.

1002

Rye [other than those put up in unit container and bearing a registered

brand name]

67.

1003

Barley [other than those put up in unit container and bearing a

registered brand name]

68.

1004

Oats [other than those put up in unit container and bearing a registered

brand name]

69.

1005

Maize (corn) [other than those put up in unit container and bearing a

registered brand name]

70.

1006

Rice [other than those put up in unit container and bearing a registered

brand name]

71.

1007

Grain sorghum [other than those put up in unit container and bearing a

registered brand name]

72.

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]

73.

1101

Wheat or meslin flour [other than those put up in unit container and

bearing a registered brand name].

74.

1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye

flour, etc.] [other than those put up in unit container and bearing a registered brand name]

75.

1103

Cereal groats, meal and pellets [other than those put up in unit

container and bearing a registered brand name]

76.

1104

Cereal grains hulled

77.

1105

Flour, of potatoes [other than those put up in unit container and bearing

a registered brand name]

78.

1106

Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of

Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]

79.

12

All goods of seed quality

80.

1201

Soya beans, whether or not broken, of seed quality.

81.

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled

   

or broken, of seed quality.

82.

1204

Linseed, whether or not broken, of seed quality.

83.

1205

Rape or colza seeds, whether or not broken, of seed quality.

84.

1206

Sunflower seeds, whether or not broken, of seed quality.

85.

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds,  Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed

quality.

86.

1209

Seeds, fruit and spores, of a kind used for sowing.

87.

1210

Hop cones, fresh.

88.

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or

similar purpose, fresh or chilled.

89.

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.

90.

1213

Cereal straw and husks, unprepared, whether or not chopped, ground,

pressed or in the form of pellets

91.

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa),  clover, sainfoin, forage kale, lupines, vetches and similar forage products,

whether or not in the form of pellets.

92.

1301

Lac and Shellac

93.

1404 90 40

Betel leaves

94.

1701 or 1702

Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

95.

1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as

Murki

96.

1905

Pappad

97.

1905

Bread (branded or otherwise), except pizza bread

98.

2201

Water [other than aerated, mineral, purified, distilled, medicinal, ionic,

battery, de-mineralized and water sold in sealed container]

99.

2201

Non-alcoholic Toddy, Neera including date and palm neera

100.

2202 90 90

Tender coconut water other than put up in unit container and bearing a

registered brand name

101.

2302, 2304,

2305, 2306,

2308, 2309

Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of

pulses, concentrates andadditives, wheat bran and de-oiled cake

102.

2501

Salt, all types

103.

2835

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002

104.

3002

Human Blood and its components

105.

3006

All types of contraceptives

106.

3101

All goods and organic manure [other than put up in unit containers and

bearing a registered brand name]

107.

3304

Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

108.

3825

Municipal waste, sewage sludge, clinical waste

109.

3926

Plastic bangles

110.

4014

Condoms and contraceptives

111.

4401

Firewood or fuel wood

112.

4402

Wood charcoal (including shell or nut charcoal), whether or not

agglomerated

113.

4802 / 4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government

114.

4817 / 4907

Postal items, like envelope, Post card etc., sold by Government

115.

48 / 4907

Rupee notes when sold to the Reserve Bank of India

116.

4907

Cheques, lose or in book form

117.

4901

Printed books, including Braille books

118.

4902

Newspapers, journals and periodicals, whether or not illustrated or

containing advertising material

119.

4903

Children's picture, drawing or colouring books

120.

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

121.

5001

Silkworm laying, cocoon

122.

5002

Raw silk

123.

5003

Silk waste

124.

5101

Wool, not carded or combed

125.

5102

Fine or coarse animal hair, not carded or combed

126.

5103

Waste of wool or of fine or coarse animal hair

127.

52

Gandhi Topi

128.

52

Khadi yarn

129.

5303

Jute fibres, raw or processed but not spun

130.

5305

Coconut, coir fibre

131.

63

Indian National Flag

132.

6703

Human hair, dressed, thinned, bleached or otherwise worked

133.

6912 00 40

Earthen pot and clay lamps

134.

7018

Glass bangles (except those made from precious metals)

135.

8201

Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and

other tools of a kind used in agriculture, horticulture or forestry.

136.

8445

Amber charkha

137.

8446

Handloom [weaving machinery]

138.

8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch

vehicles

139.

8803

Parts of goods of heading 8801

140.

9021

Hearing aids

141.

92

Indigenous handmade musical instruments

142.

9603

Muddhas made of sarkanda and phool bahari jhadoo

143.

9609

Slate pencils and chalk sticks

144.

9610 00 00

Slates

145.

9803

Passenger baggage

146.

Any chapter

Puja samagri namely,-

(i)           Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

(ii)         Sacred thread (commonly known as yagnopavit);

(iii)       Wooden khadau;

(iv)       Panchamrit,

(v)         Vibhuti sold by religious institutions,

(vi)       Unbranded honey

(vii)     Wick for diya.

(viii)   Roli

(ix)       Kalava (Raksha sutra)

(x)         Chandantika

147.

 

Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers

148.

 

Kerosene oil sold under PDS

149.

 

Postal baggage transported by Department of Posts

150.

 

Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter

71)

151.

 

Jewellery, goldsmiths’ and silversmiths’ wares and other

articles (Chapter 71)

152.

 

Currency

153.

 

Used personal and household effects

154.

 

Coral, unworked (0508) and worked coral (9601);

*(ii)   in the principal rules, after rule 138, the following shall be inserted, namely:-

  “138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyance shall carry—

(a)  the invoice or bill of supply or delivery challan, as the case may be; and

(b)  a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.

(2)  A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.

(3)  Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.

(4)   The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.

(5)    Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill-

(a) tax invoice or bill of supply or bill of entry; or

(b)  a delivery challan, where the goods are transported for reasons other than by way of supply.

  138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra- State movement of goods.

(2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e- way bill has been mapped with the said device.

(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:

Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.

138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.

(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.

138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.

FOLLOWING FORMS AVAILABLE ON "FORMS" ICON:- Forms

       FORM GST EWB-01

       FORM GST EWB-02

       FORM GST EWB-03

       FORM GST EWB-04

       FORM GST INV-01

       FORM GST ENR-01

       FORM GST RFD-01

       

   

                                                                                                                         [F. No. 349/58/2017-GST]

                                                                                                                         (Dr.Sreeparvathy S.L.)

                                                                                                                        Under Secretary to the Government of India

 

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide G.S.R number 610 (E), dated the 19th June, 2017 and last amended vide notification No. 22/2017-Central Tax, dated the 17thAugust, 2017, published vide G.S.R number 1023(E), dated the 17th August, 2017.