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