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

Notification no 3/2017 Central Tax date on 19^th 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, 19^th 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 22^nd 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