Laws and sections by number or title, due dates, pages, and updates.
The Central Government amends notification number 65/2017-Central Tax to align Special Category States with the explanation in section 22 of the Central Goods and Services Tax Act. The notification replaces the reference to article 279A of the Constitution with the first proviso to sub-section (1) of section 22 of the Act. The changes take effect on the first day of February, 2019.
Key dates
Ask about this notification
[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. 06/2019 – Central Tax
New Delhi, the 29th January, 2019
G.S.R. (E).— In exercise of the powers conferred by sub-section (2) of section 23 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. 65/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1421 (E), dated the 15th November, 2017, namely: -
In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.
[F.No.20/06/16/2018-GST (Pt.II)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: - The principal notification No. 65/2017-Central Tax, dated the 15th November, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1421 (E), dated the 15th November, 2017.
