This notification announces amendments to the Central Goods and Services Tax (CGST) Act, 2017, specifically concerning Notification No. 12/2017-Central Tax (Rate). The changes are made in accordance with the powers granted under various sections of the Act and based on the recommendations of the Council. These amendments involve inserting new entries into the existing notification's table, following serial number 3A. For complete details, please refer to the attached full notification.
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 13/2023- Central Tax (Rate)
New Delhi, the 19th October, 2023
G.S.R. -----(E). -In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, 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 recommendat
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FAQ :
The purpose of this notification is to make amendments to the existing Notification No. 12/2017-Central Tax (Rate).
This notification relates to the Central Goods and Services Tax Act, 2017.
The amendments involve inserting a new serial number and entries into the table of Notification No. 12/2017-Central Tax (Rate), after serial number 3A.
The amendments were made by the Central Government on the recommendations of the Council.
Full details of the amendments can be found by referring to the attached full notification.
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Notification No : 13/2023Published in GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1009894/ENG/Notifications