Central Tax Notifications (Rate)
CGST Notification rate 11/2018
| Title | Seeks to amend notification No. 04/2017 Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) |
| Number | 11/2018 |
| Date | 28-05-2018 |
| Download | |
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 further 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, after S. No. 6 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely: –
TABLE
| S.No. | Tariff item, sub-heading, heading or Chapter | Description of Goods | Supplier of goods | Recipient of supply |
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| 7. | Any Chapter | Priority Sector Lending Certificate | Any registered person | Any registered person |