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Core Purpose

Notification appointing commencement dates for specified provisions of the Finance (No. 2) Act, 2024 under Section 1(2)(b), issued by the Central Board of Indirect Taxes and Customs.

Detailed Summary

Notification No. 17/2024-Central Tax, S.O. 4253(E), dated 27 September 2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, appoints under Section 1(2)(b) of the Finance (No. 2) Act, 2024 (15 of 2024) the date of publication of the notification in the Official Gazette as the date on which Sections 118, 142, 148 and 150 of that Act come into force, and 1 November 2024 as the date on which Sections 114 to 117, 119 to 141, 143 to 147, 149 and 151 to 157 come into force. The notification (File No. CBIC-20006/20/2023-GST) is signed by Raushan Kumar, Under Secretary.

Full Text

6303 GI/202 4 (1) EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY No. 3895 ] NEW DEL HI, FRIDAY , SEPTEMBER 2 7, 2024 /ASVINA 5, 194 6 CG-DL-E-27092024-257555 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the 27th September, 2024 No. 17/2024 –Central Tax S.O. 4253 (E).—In exercise of the powers conferred by clause (b) of sub -section (2) of section 1 of the Finance (No. 2) Act, 2024 (15 of 2024), the Central Government hereby appoints. — (a) the date of publication of this notification in the Official Gazette, as the date on which the provisions of sections 118, 142, 148 and 150 of the said Act shall come into force; and (b) the 1st day of November , 2024, as the date on which the provisions of sections 114 to 117, 119 to 141, 143 to 147, 149 and 151 to 157 of the said Act shall come into force. [F. No. CBIC -20006/20/2023 -GST ] RAUSHAN KUMAR , Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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