Central Tax Notifications (Rate)

CGST Notification rate 36/2017

Title Seeks to amend notification No. 4/2017-Central Tax (Rate).
Number 36/2017
Date 13-10-2017
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In exercise of the powers conferred by sub-section (3) of section 9 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.4/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676 (E), dated the 28th June, 2017, namely:-

In the said notification,-

(i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –


Sl.No.Tariff item, sub-heading, heading or ChapterDescription of GoodsSupplier of goodsRecipient of supply
6.Any ChapterUsed vehicles, seized and confiscated goods, old and used goods, waste and scrapCentral Government, State Government, Union territory or a local authorityAny registered person