Central Tax Notification No 46 of 2017 dt 13h October, 2017 under GST


Notification no 46/2017 Central Tax date on 08th October, 2017, GST



Seeks to amend notification No. 8/2017-Central Tax.


The extract of GST Notification No. 46/2017- Central Tax is given below:


Notification No. 46/2017- Central Tax, GST







(Department of Revenue)


Notification No. 46/2017- Central Tax


New Delhi, the13th October, 2017


G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.8/2017-Central Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 647 (E), dated the 27th June, 2017, namely:-


In the said notification,-


(i)                 for the words “seventy-five lakh rupees”, the words, “one crore rupees” shall be substituted;


(ii)              for the words “fifty lakh rupees”, the words, “seventy-five lakh rupees” shall be substituted;



[F. No. 354/117/2017- TRU (Pt. III)]



(Ruchi Bisht)


Under Secretary to Government of India



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