NOTIFICATION NO. 1/2019 – CENTRAL TAX (RATE) [F.NO.20/06/16/2018-GST (PT.II)], DATED 29-1-2019

SECTION 11, READ WITH SECTION 9, OF THE CGST ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – CGST EXEMPTION IN CASE OF INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM A SUPPLIER, WHO IS AN UNREGISTERED PERSON – RESCISSION OF NOTIFICATION NO. 8/2017 – CENTRAL TAX(RATE), DATED 28-6-2017

NOTIFICATION NO. 1/2019 – CENTRAL TAX (RATE) [F.NO.20/06/16/2018-GST (PT.II)]DATED 29-1-2019

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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 680 (E), dated the 28th June, 2017, except as respects things done or omitted to be done before such rescission.

2. This notification shall come into force with effect from the 1st day of February, 2019.