G.S.R......(E).- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub- section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.11/2017- 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. 690(E), dated the 28th June, 2017, namely:-

In the said notification, -

 i. in the Table, -

1. a. against serial number 3, in column (3), in item (iv), in clause (g), after the figures and letters “12AA”, word, figures and letters “ or 12AB” shall be inserted;
2.  
3. b.in serial number 17, -       

              (A) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be                         substituted, namely:-

1.     (B) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted;

1. c.against serial number 26, in column (3), -

            (A) after item (ic) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be                      inserted, namely:-

1.   (B) in item (id), for the brackets, letters and word “(i), (ia), (ib) and (ic)”, the brackets, letters and word         “(i),    (ia), (ib), (ic) and (ica)” shall be substituted;

           (C)in item (iv), for the brackets, letters and word “(i), (ia), (ib), (ic), (id), (ii), (iia) and (iii)”, the brackets,                    letters and word “(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)” shall be substituted;

1. d. against serial number 27,-
2.  
3.  (A) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be       substituted, namely:-
4.  
5.  (B)item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted;

1. e.against serial number 34, for items (iii) and (iiia) and the entries relating thereto in columns (3), (4) and (5), following items and entries shall be substituted, namely:-

1. f. against serial number 38, in column (3), in Explanation, for the figures, words and letter “ 234 of Schedule I”, the figures, letter and words “ 201A of Schedule II” shall be substituted;

ii. in the “Annexure: Scheme of Classification of Services”, after serial number 118 and the entries relating thereto, the following shall be inserted, namely:-