No. 44/2017 - Central GST, (CGST Rate Notification)

No. 44/2017 - Central GST, (CGST Rate Notification)

Goods & Services Tax

seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.

G.S.R. 1390 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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.5/2017-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. 677(E), dated the 28th June, 2017, namely:-


In the said notification, in the TABLE, for Sl. No. 6A and the entries relating thereto, the following entries shall be substituted, namely: -


“6A


5608


Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials


6B


5801


Corduroy fabrics


6C


5806


Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)”.


2. This notification shall come into force with effect from the 15th day of November, 2017.


[F.No.354/320/2017-TRU]


(Mohit Tewari)


Under Secretary to the Government of India


Note: - The principal notification No.5/2017-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. 677(E), dated the 28th June, 2017 and last amended vide notification No. 29/2017-Central Tax(Rate) dated 22nd September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1191(E), dated the 22nd September, 2017.