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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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