Notification No. 17/2019 Integrated Tax (Rate) DT on 30th September, 2019, GST

Posted on 11 June 2022 Category : Notifications

Integrated Tax (Rate) Notification No. 17 of 2019 DT 30th September, 2019, GST

Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons.

The Extract of GST Notification No. 17/2019 – Integrated Tax (Rate) is given below:

Notification No. 17/2019 – Integrated Tax (Rate), 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)

Notification No. 17/2019-Integrated Tax (Rate)

New Delhi, the 30^th September, 2019

G.S.R.- - - (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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.27/2018-Integrated Tax (Rate), dated the 31^st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1266 (E), dated the 31^st December, 2018, namely:-

In the said notification, -

(i) for the word “gold”, wherever it occurs, the words, “gold, silver or platinum”, shall be substituted;

(ii) in the opening paragraph, for the word and figures, “heading 7108”, the word and figures, “Chapter 71”, shall be substituted;

(iii) in the Explanation, for clause (d), the following clause shall be substituted, namely: —.

“(d) “Chapter” means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).”.