Central Tax Notification (Rate) 10/2019 – To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC


Central Tax Notifications (Rate)

CGST Notification rate 10/2019

Title To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
Number 10/2019
Date 10-05-2019
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In exercise of the powers conferred by sub-sections (1), (3)and (4) of section
9
, sub-section (1) of section 11,sub-section (5) of section 15, sub-section (1)
of section 16
and section 148 of the Central Goods and Services Tax Act, 2017
(12 of 2017)
, the Central Government, on the recommendations of the Council,
and on being satisfied that it is necessary in the public interest so to do,
hereby makes the following further amendments in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue)
No.11/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 690(E), dated the 28thJune, 2017, namely:-

In the said notification, –

(i) in the Table, against serial number 3, in items (ie) and (if), in the
entries in column (5), for the figures and letters “10th ”, wherever they
occur, the figures and letters “20th ” shall be substituted;

(ii) in Annexure IV, for the figures and letters “10th ”, at both the places
where they occur, the figures and letters “20th” shall be substituted.

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