In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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.2/2017-Integrated 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. 667 (E), dated the 28th June, 2017, namely:-
In the said notification, in the Schedule, -
(i) for S. No. 43A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:-
ii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
iii) after S. No. 152 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
2. This notification shall come into force on the 1st January, 2019.
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: - The principal notification No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 28th June, 2017 and last amended by notification No. 20/2018 - Integrated Tax(Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 697(E), dated the 26th July 2018.