Central Tax Notification No 13 of 2017 dt 28th June, 2017 under GST

 

Notification no 13/2017 Central Tax date on 28th June, 2017, GST

 

 

The extract of GST Notification No. 13/2017- Central Tax is given below:

 

Notification No. 13/2017- Central Tax, GST

 

 

 

[TO BE PUBLISHED IN THE 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. 13/2017 – Central Tax

 

New Delhi, the 28th June, 2017

7 Ashadha, 1939 Saka

 

 

G.S.R. …..(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 50,

 

sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby fixes the rate of interest per annum, for the purposes of the sections as specified in column (2) of the Table below, as mentioned in the corresponding entry in column (3) of the said Table.

 

Table

 

Serial Number

Section

Rate of interest

 

 

(in per cent)

 

 

 

(1)

(2)

(3)

 

 

 

1.

Sub-section (1) of section 50

18

 

 

 

2.

sub-section (3) of section 50

24

 

 

 

3.

sub-section (12) of section 54

6

 

 

 

4.

section 56

6

 

 

 

5.

proviso to section 56

9

 

 

 

 

 

2. This notification shall come into force from the 1st day of July, 2017.

 

 

[F. No.349/72/2017-GST]

 

 

 

 

(Dr. Sreeparvathy S.L.)

 

Under Secretary to the Government of India


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