CGST Notification rate 13/2023

Title	Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.
Number	13/2023
Date	19-10-2023
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G.S.R. —–(E). -In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification of the Government of India, Ministry of Finance (Department of Revenue), No.12/2017-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. 691(E), dated the 28th June, 2017, namely:—

In the said notification, in the Table,-

(1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

(2.) against serial number 6, in column (3),in item (a), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;

(3.) against serial number 7,in column (3), in the Explanation, in item(a), in sub-item(i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted;

(4.) against serial number 8,in column (3)in the proviso, in item (i),after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted;

(5.) against serial number 9,in column (3),in the first proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted;

2. This notification shall come into force with effect from the 20th day of October, 2023.