Central Tax (Rate) Notification No 17 of 2018 dated 26th July, 2018 under GST

Posted on 11 June 2022 Category : Notifications

Notification no 17/2018 Central Tax (Rate) date on 26th July, 2018, GST

Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

The extract of GST Notification No. 17/2018- Central Tax (Rate) is given below:

Notification No. 17/2018- Central Tax (Rate), GST

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 17/2018- Central Tax (Rate)

New Delhi, the 26^th July, 2018

G.S.R......(E).- In exercise of the powers conferred by sub-section (3) of section 11 of the

Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28^th June, 2017, hereby inserts following Explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:-

“Explanation. - For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.”.

2. This notification shall come into force with effect from 27^th of July, 2018.

[F. No.354/13/2018-TRU]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Note: - The principal notification No. 11/2017 – Central Tax(Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28^th June, 2017 and was last amended by notification No. 1/2018- Central Tax (Rate), dated the 25^th January, 2018 vide number G.S.R. 64(E), dated the 25^th January, 2018.

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