Notification no 39/2023 Central Tax date on 17th August, 2023, GST
Posted on
07 October 2023 Category : Notifications
Central Tax Notification No 39 of 2023 dt 17th August, 2023 under GST
Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017
The extract of GST Notification No. 39/2023- Central Tax is given below:
Notification No. 39/2023- 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 INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 39/2023-Central Tax
New Delhi, the 17th August, 2023
G.S.R.....(E).– In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017, namely: -
In the said notification, in Table II, with effect from the 4th April, 2022, –
(i) for serial number 39 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-
|
“39
|
Guntur
|
Districts of West Godavari, Krishna, NTR, Eluru, Guntur, Bapatla,
Palnadu, Prakasam, SPS Nellore, mandals of Kovvur, Chagullu,
Tallapudi, Nidadavole, Undrajavaram, Peravali, Devarapalle,
Gopalapuram and Nallajerla of East Godavari District and mandals of
Gudur, Chillakaur, Kota, Vakadu, Chittamur, Balayapalli, Venkatagiri, Dakkili, Ozili, Naidupet, Pellakur, Doravarisatram, Sullurpeta and Tada of Tirupati District in the state of Andhra Pradesh.
The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Andhra Pradesh.”;
|
(ii) for serial number 101 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-
|
“101
|
Tirupati
|
Districts of Chittoor, YSR Kadapa, Anantpur, Annamayya, Sri Satyasai,
Nandyal, Kurnool and mandals of Buchi Naidu Kandriga,
Varadaiahpalem, Satyavedu, Srikalahasti, Thottambedu,Renigunta,
yerpedu, Kumara Venkata Bhupala Puram, Nagalapuram, Pichatur, Narayanavanam, Tirupati Urban, Tirupati Rural, Chandragiri, Pakala, Ramachandrapuram, Vadamalapet, Puttur, Yerravaripalem and Chinnagottigallu of Tirupati district in the State of Andhra Pradesh.”;
|
(iii) for serial number 107 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-
|
“107
|
Visakhapatnam
|
In the Districts of Srikakulam Vizianagaram, Visakhapatnam,
Anarkapalli, Alluri Sitaramaraju, Parvatipurammanyam, Dr. B.R.
Ambedkar Konaseema, Kakinada and mandals of Rajamahendravaram
Urban, Rajamahendravaram Rural, Kadiam, Rajanagaram,
Seethanagaram, Korukonda, Gokavaram, Anaparthi, Biccavolu and
Rangampeta of East Godavari District in the State of Andhra Pradesh.”.
|
[F. No. CBIC-20016/18/2023-GST]
(Raghavendra Pal Singh)
Director
Note: The principal notification No. 02/2017- Central Tax, dated the 19th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017, and subsequently amended vide Notification No. 02/2021 – Central Tax , dated the 12th January, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 18(E), dated the 12th January, 2021 and last amended vide Notification No. 02/2022-Central Tax dated the 11th March, 2022published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 11th March, 2022.