Central Tax Notification No 3 of 2017 dt 19th June, 2017 under GST

 

Notification no 3/2017 Central Tax date on 19th June, 2017, GST

 

 

The extract of GST Notification No. 3/2017- Central Tax is given below:

 

Notification No. 3/2017- Central Tax, GST

 

 

[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

 

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

 

 

Notification No. 3 /2017 - Central Tax

 

New Delhi, 19th June, 2017

29 Jyaistha, 1939 Saka

 

G.S.R. ( )E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules, namely:-

 

Chapter I

 

PRELIMINARY

 

  1. 1.    Short title, Extent and Commencement.- (1) These rules may be called the Central Goods and Services Tax Rules, 2017.

 

(2)  They shall come into force with effect from 22nd June, 2017.

 

  1. 2.  Definitions.- In these rules, unless the context otherwise requires,-

 

(a)                “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017);

(b)               “FORM” means a Form appended to these rules;

(c)                  “section” means a section of the Act;

 

(d)               “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);

 

(e)                words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

 

 

Chapter II

 

COMPOSITION RULES

 


Comments


sk dubey: plz provide full detail for 03/2017

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