TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION ()] — LIST OF AMENDING ACTS

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION ()] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No. 5/2017 Central Tax New Delhi; the 19th June, 2017 29 Jyaistha, 1939 Saka G.SR (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 hereby specifies the persons who are only engaged in making supplies of taxable goods o services o both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods Or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act 2 This notification shall come into force on the 22nd day of June, 2017. [F. No. 349/72/2017-GST] (Dr. Sreeparvathy.S.L.) Under Secretary to the Government of India

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION ()]

Text

Rule TOC