GST
TRT-2025-
Date:-01-01-70
In:-
Issue Favourable to Tax Payer ?:-
Notification No. 01/2024-Central Tax (Rate) dated 3rd January, 2024
Key Pointers –
- CBIC has issued notification to amend entry no. 165 and 165A of Notification No. 01/2024-Central Tax (Rate) to levy GST @ 2.5% on LPG for supply to Non-Domestic Exempted Customers (NDEC) as well as supply to household domestic customers falling under the tariff item 2711 12 00, 2711 13 00, 2711 19 10.
- The above amendments will be effective from 4th day of January, 2024.
- Similar amendments are made under Integrated rate notification and Union territory rate notification vide Notification No. 01/2024-Integrated Tax (Rate) dated the 3rd January, 2024 and Notification No. 01/2024-Union Territory Tax (Rate) dated the 3rd January, 2024 respectively.
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