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Central Tax (Rate)

10/2018

23-03-2018


eeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018

Government of India 

Ministry of Finance 

Department of Revenue

Central Board of Excise and Customs 

Notification No. 10/2018 – Central Tax (Rate)

New Delhi, 23rd March, 2018

G.S.R. (E).- 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 makes the following further amendment in 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, Part II, Section 3, Sub-section (i), vide number G.S.R. 680 (E), dated the 28th June, 2017, and amended vide notification No. 38/2017- Central Tax (Rate), dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section  3, Sub- section (i), vide number G.S.R. 1262 (E), dated the 13th October, 2017, namely:-

In the said notification, for the figures, letters and words “31st day of March, 2018”,  the  figures, letters and words “30th day of June, 2018” shall be substituted.

[F.  No.349/58/2017-GST (Pt.)]

(Ruchi Bisht) 

Under Secretary to the Government  of India

Note:-The principal  notification No. 8/2017-Central Tax (Rate), dated the 28th June, 2017  was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 680 (E), dated the 28th June, 2017 and amended vide notification No. 38/2017- Central Tax (Rate), dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1262 (E), dated the 13th October, 2017.