NOTIFICATION NO. 10/2019-CENTRAL TAX (RATE) [F.NO.354/32/2019-TRU], DATED 10-5-2019

SECTION 9, READ WITH SECTIONS 11, 15 & 16, OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – CGST RATE SCHEDULE FOR SERVICES – AMENDMENT IN NOTIFICATION NO. 11/2017 – CENTRAL TAX (RATE), DATED 28-6-2017

NOTIFICATION NO. 10/2019-CENTRAL TAX (RATE) [F.NO.354/32/2019-TRU]DATED 10-5-2019

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 28th June, 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.