SECTION 9 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – CGST RATE SCHEDULE FOR GOODS – AMENDMENT IN NOTIFICATION NO. 1/2017-CENTRAL TAX (RATE), DATED 28-6-2017
NOTIFICATION NO. 8/2019-CENTRAL TAX (RATE) [F.NO.354/32/2019-TRU], DATED 29-3-2019
In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 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.1/2017-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. 673(E), dated the 28th June, 2017, namely:—
In the said notification, in Schedule III – 9%, after serial number 452P in column (1) and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
|“452Q||Any chapter||Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 /2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019
Explanation. For the purpose of this entry,—
2. This notification shall come into force with effect from the 1st of April, 2019.