Amendment in notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.   

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 11 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.12/2017- 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. 691(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, -

1. against serial number 11A, for the entry in column (3), the following entry shall be substituted namely: -

     “Service provided by Fair Price Shops to Central Government, State Government or Union territory by         way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against             consideration in the form of commission or margin.”;

2. the serial number 11B and the entries relating thereto, shall be omitted;

3. after serial number 79 and the entries relating thereto, the following serial number and entries shall be inserted namely: -

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

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 - Central Tax (Rate), dated the 28^thJune, 2017, vide number G.S.R. 691 (E), dated the 28^th June, 2017 and was last amended by notification No.32/2017 - Central Tax (Rate) dated the 13^th October, 2017 vide number G.S.R. 1274(E). dated the 13^th October, 2017.

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