Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 38/2017 - Central Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of
section
11 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby makes the following amendment in the
notification of the Government of India, in the Ministry of Finance (Department
of
Revenue), No.8/2017- 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.
680(E), dated the 28th June, 2017, namely:-
In the said notification, the proviso under Paragraph 1 shall be omitted.
2. The exemption contained in the notification No.8/2017- Central Tax (Rate)
dated
the 28th June, 2017 as amended by this notification shall apply to all
registered persons
till the
3[30th day of September, 2019]
[helldodold[2[“30th day of September, 2018”]helldod]
[helldodold[130th day of June, 2018]helldod]
[helldod old[31st day of March, 2018.] helldod]
[F. No.349/74/2017-GST (Pt.)]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: - The principal notification No.8/2017- Central Tax (Rate), dated the 28th
June,
2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection
(i) vide number G.S.R. 680 (E), dated the 28th June, 2017.
1.Substituted Vide:-Notification No. 10/2018-CGST (Rate) Dt.23/03/2018
3.Substituted Vide:-Notification No. 22/2018-CGST (Rate) Dt.06/08/2018