This Notification is superseded vide :-Notification No 03/2021-Central Tax dt.23.02.2021

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
inistry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 17/2020 - Central Tax
(Amendment History)

New Delhi, the 23^rd March, 2020

G.S.R….(E).- In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that the provisions of sub-section (6B) or subsection (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:-

(a) Individual;

(b) authorized signatory of all types;

(c) Managing and Authorized partner; and

(d) Karta of an Hindu undivided family.

2. This notification shall come into effect from the 1^st day of April, 2020.

[F. No.CBEC-20/06/04/2020-GST]

(Pramod Kumar)
Director, Government of India

AMENDMENT HISTORY