Amend Notification No 11/2017- Central Tax (Rate)

Last updated: 25 October 2023

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This notification amends the Central Tax (Rate) Notification No. 11/2017. Specifically, it introduces a new condition within the table, following the existing condition for the 2.5 percent tax rate under serial number 8, item (vi). These changes are made by the Central Government on the recommendation of the Council.

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 12/2023- Central Tax (Rate)
New Delhi, the 19th October, 2023

G.S.R......(E).- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 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. 11/2017-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. 690(E), dated the 28th June, 2017, namely:-

In the said notification, -

(A) in the Table,

(i) against serial number 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5 percent, the following condition shall be inserted, namely:-

For full notification please refer to the attachment

FAQ :

This notification makes further amendments to the Central Tax (Rate) Notification No. 11/2017.

The notification being amended is No. 11/2017-Central Tax (Rate), dated 28th June, 2017.

A new condition is being inserted in the table against serial number 8, column (3), item (vi), after the condition for the 2.5 percent rate.

The notification is issued by the Central Government.

The amendments are made on the recommendations of the Council.

Notification No : 12/2023
Source : https://taxinformation.cbic.gov.in/view-pdf/1009893/ENG/Notifications

Attached File : 322600_11207_notification_no_12.pdf

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