[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART H, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 04/2020- Integrated Tax (Rate)
New Delhi, the 30th September, 2020
G.S.R.....(E).- In exercise of
the powers conferred by sub-section (3) and (4) of
section 5, sub-section (1) of
section 6 and clause (xxv) of
Section 20 of the Integrated Goods and Services
Tax Act, 2017 (13 of 2017), read with sub-section (5) of
section 15 and
section
148 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 further
amendments in the notification of the Government of India, in the Ministry of
Finance (Department of Revenue) No.9/2017- Integrated 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. 684 (E), dated the 28th June,
2017, namely:-
In the said notification, in the Table, -
(i) against serial number 20A, in the entry in column (5), for the figures
“2020”, the figures “2021” shall be substituted;
(ii) against serial number 20B, in the entry in column (5), for the figures
“2020”, the figures “2021” shall be substituted;
2. This notification shall come into force with effect from the 1st
day of October, 2020.
[F. No.354/123/2020 -TRU)
(Pramod Kumar)
Director to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 9/2017 - Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and was last amended by notification No. 27/2019 - Integrated Tax (Rate), dated the 31st December, 2019 vide number G.S.R. 972 (R), dated the 31st December, 2019.