TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY — THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 5/2017-Compensation Cess (Rate) New Delhi, the 11 th h September, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017- Compensation Cess (Rate), dated the 28 th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720 (E) dated the 28 th h June, 2017, namely:- 2. In the said notification, in the Schedule,- (i) for serial numbers 47 and 48 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:- (ii) for serial number 52 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:- [F.No.354/159/2017-TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: The principal notification No.1/2017-Compensation Cess (Rate), dated 28 th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720 (E), dated the 28 h th June, 2017 and last amended vide 3/2017Compensation Cess (Rate), dated 18 th July, 2017 published vide number G.S.R 892 (E) dated the 18 th h July, 2017.