No. 11/2018 - Central GST, (CGST Rate Notification)

G.S.R. 504 (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), No.4/2017-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. 676 (E), dated the 28th June, 2017, namely:-

In the said notification, after S. No. 6 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

TABLE

S. No.

Tariff item, sub-heading, heading or Chapter

Description of Goods

Supplier of goods

Recipient of supply

(1)

(2)

(3)

(4)

(5)

7.

Any Chapter

Priority Sector Lending Certificate

Any registered person

Any registered person

[F. No. 354/124/2018- TRU]

(Pramod Kumar)

Deputy Secretary to Government of India

Note: - The principal notification No.4/2017-Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28th June, 2017 and last amended by Notification No. 43/2017-Central Tax(Rate) dated 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1389 (E), dated the 14th November, 2017.