No. 36/2017 - Central GST, (CGST Rate Notification)

G.S.R. 1285 (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 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,-

(i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

TABLE

Sl. No.

Tariff item, sub- heading, heading or Chapter

Description of Goods

Supplier of goods

Recipient of supply

(1)

(2)

(3)

(4)

(5)

6.

Any Chapter

Used vehicles, seized and confiscated goods, old and used goods, waste and scrap

Central Government, State Government, Union territory or a local authority

Any registered person

[F. No. 354/117/2017- TRU (Pt. III)]

(Ruchi Bisht)

Under Secretary to Government of India