GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 46/2017 - Central Tax
New Delhi, the 13th October, 2017
G.S.R. (E).- 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 amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue),
No.8/2017- Central Tax, dated
the 27th June, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 647 (E), dated the 27th
June, 2017, namely:-
In the said notification,-
(i) for the words
“seventy-five lakh rupees”, the words, “one crore rupees” shall be
substituted;
(ii) for the words “fifty lakh rupees”, the words,
“seventy-five lakh rupees” shall be substituted;
[F. No. 354/117/2017- TRU (Pt.
III)]
(Ruchi Bisht)
Under Secretary to Government of India