Central Tax

Notification No. 46/2017

G.S.R_     (E).- In exercise of the powers conferred by sub -section (I) of section 10 of the Central Goods and Services Tax Act. 2017 (12 of 2017) the Central Government, on therecommendations of the Council. hereby makes the following amendments in the notificationof the Government of India in the Ministry of Finance (Department of Revenue). No.8/2017-Central Tax, dated the 27* June. 2017. published in the Gazette of India, Extraordinary. Part II, Section 3, Sub -section (i), ride number G.S.R. 647 (E). dated the 27thJune, 2017, namely:-

In the said notification,-

(I) for the words “seventy-five lakh rupees”, the words. “one crore rupees” shall be substituted:

(ii) for the words “fifty lakh rupees”, the words, “seventy-five lakh rupees” shall be substituted;

IF.  No. 354/117/2017- TRU (Pt. 111)1