Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.

Last updated: 26 March 2020

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This notification, dated 25th March 2020, introduces amendments to the Central Goods and Services Tax (CGST) rate for certain goods. It specifically modifies Notification No. 1/2017-Central Tax (Rate) concerning the prescribed CGST rates. The changes are made by the Central Government based on the recommendations of the Council, exercising powers under the CGST Act, 2017.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 03/2020- Central Tax (Rate) New Delhi, the 25th March, 2020 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

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FAQ :

The purpose of this notification is to amend Notification No. 1/2017-Central Tax (Rate) to prescribe changes in the Central Goods and Services Tax (CGST) rate for goods.

This notification was issued on the 25th March 2020.

Notification No. 1/2017-Central Tax (Rate), dated 28th June 2017, is being amended.

The notification has been issued by the Central Government, Ministry of Finance (Department of Revenue).

The amendments were made in exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017.