Amend Notification No. 52/2018-Central Tax

Last updated: 12 July 2024

Notice Date : 10 July 2024

Quick Summary

This notification, dated 10th July 2024, amends Central Tax Notification No. 52/2018. The change involves substituting the rate of "half per cent." with "0.25 per cent." This amendment is made under the powers granted by sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017. The updated rate will be effective from the date of its publication in the official gazette.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

NOTIFICATION
No. 15/2024- Central Tax

New Delhi, dated the 10th July, 2024

G.S.R.…(E).—In exercise of the powers conferred by sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 52/2018-Central Tax, dated the 20th September, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 900(E), dated the 20th September, 2018, namely:-

In the said notification, for the words “half per cent.”, the figure and word “0.25 per cent.” shall be
substituted.

2. This notification shall come into force from the date of its publication in official gazette.

[F.No.CBIC-20006/21/2024-GST]