Central Tax Notifications (Rate)

CGST Notification rate 17/2019

1) 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), 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.26/2018- Central Tax (Rate), dated the 31st
December, 2018, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 31st
December, 2018, namely:-

In the said notification, –

(i) for the word “gold”, wherever it occurs, the words, “gold, silver or
platinum”, shall be substituted;

(ii) in the opening paragraph, for the word and figures, “heading 7108”, the
word and figures, “Chapter 71”, shall be substituted;

(iii) in the Explanation, for clause (d), the following clause shall be
substituted, namely: —.

“(d) “Chapter” means heading as specified in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975).”.

2) This notification shall come into force on the 1st day of October, 2019.