Amend Notification No. 52/2018-Central Tax

Last updated: 12 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] 

FAQ :

The main change is the amendment of Notification No. 52/2018-Central Tax, specifically changing the rate from "half per cent." to "0.25 per cent."

Notification No. 52/2018-Central Tax, dated 20th September 2018, is being amended.

This amendment is made in exercise of the powers conferred by sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017.

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

The new specified rate is "0.25 per cent."

 
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