Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

Last updated: 24 October 2017

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[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. 40/2017-Central Tax (Rate) New Delhi, the 23rd October, 2017 G.S.R..(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on being sa

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Notification No : 40/2017-Central Tax (Rate)
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-40-cgst-rate-english.pdf

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