Government of India 

Ministry of Finance 

(Department of Revenue)

Notification No. 07/2023- Central Tax (Rate)

New Delhi, the 26th July, 2023

G.S.R. -----(E):- In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 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  amendment further to  amend  the notification of the Government of India, Ministry of Finance (Department of Revenue), No.12/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of the India, Extraordinary, Part II, Section3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:—

In the said notification, in the Table, against serial number 19C, for the entry in column (3), the following entry shall be substituted -

2. This notification shall come into force with effect from 27th July,2023.

[F. No. –CBIC-190354/133/2023-TO(TRU-II)-CBEC]

(Rajeev Ranjan) 

Under Secretary to the Government of India

Note:-The principal notification no. 12/2017 - Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated the 28th June, 2017 and last amended vide notification no. 01/2023 - Central Tax (Rate), dated the 28th February, 2023 published in the official gazette vide number G.S.R. 141(E), dated the 28th February, 2023.