The Central Goods and Services Tax Act, 2017 Notification
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Body Notification No. 43/2017-Central Tax (Rate) F.No.354/320/2017-TRU Dated 14th November, 2017

In exercise of the powers conferred by sub-section (3) of section 9 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.4/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676 (E), dated the 28th June, 2017, namely:-

In the said notification, in the TABLE, -

(i) after SI. No. 4 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"4A.

5201

Raw cotton

Agriculturist

Any registered person".

2. This notification shall come into force on the 15th day of November 2017. .

(Ruchi Bisht)

Under Secretary to Government of India

Note: - The principal notification No.4/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28th June, 2017and last amended by Notification No. 36/2017-Central Tax(Rate) dated 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1285 (E), dated the 13th October, 2017.