Wide Content Page

Central Tax (Rate)

09/2024

08-10-2024


Seeks to amend Notification No 13/2017-Central Tax (Rate) dated 28.06.2017

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 09/2024- Central Tax (Rate)

New Delhi, the 8th October, 2024

GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9 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), number 13/2017-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. 692(E), dated the 28th June, 2017, namely:-

1. In the said notification, in the Table, after serial number 5AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely:-

(1)

                                                           (2)

              (3)

            (4)

“5AB Service by way of renting of 1[any immovable property]1 other than residential dwelling. Any unregistered person Any registered person.”

2. This notification shall come into force with effect from the 10th day of October, 2024.

[F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC]

 

(Dilmil Singh Soach)

Under Secretary to the Government of India

Note:-The principal notification number 13/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification number 14/2023 -Central Tax (Rate), dated the 19th October, 2023 published in the Gazette of India vide number G.S.R. 765(E), dated the 19th October, 2023.


Notes:

1. Corrected vide Corrigendum F.No. 190354/149/2024-TO (TRU-II)-Part-I CBEC dated 22-10-2024 for “any property”