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Core Purpose

Notification by the Central Board of Indirect Taxes and Customs amending the jurisdictional pincode list in Notification No. 02/2017-Central Tax under the Central Goods and Services Tax Act, 2017.

Detailed Summary

The Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), in exercise of powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), issued Notification No. 05/2024-Central Tax (G.S.R. 77(E)) dated 30th January 2024, amending Notification No. 02/2017-Central Tax dated 19th June 2017 (G.S.R. 609(E)), which was last amended by Notification No. 39/2023-Central Tax dated 17th August 2023 (G.S.R. 612(E)); the amendment inserts the pincode "411069" after the figure "411060" in column (3), clause (ii) of serial number 83 in Table II of the said notification; the amendment is issued under F. No. CBIC-20016/18/2023-GST and signed by Raghavendra Pal Singh, Director.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-30012024-251646 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 69] NEW DELHI, TUESDAY, JANUARY 30, 2024/MAGHA 10, 1945 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th January, 2024 No. 05/2024 – CENTRAL TAX G.S.R. 77(E). In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 02/2017-Central Tax, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017, namely:– In the said notification, in Table II, in serial number 83, in column (3), in clause (ii), after the figure and letter "411060,", the figure and letter "411069,” shall be inserted. [F. No. CBIC-20016/18/2023-GST] RAGHAVENDRA PAL SINGH, Director Note:-The principal notification No. 02/2017-Central Tax, dated the 19th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended by notification No. 39/2023-Central Tax, dated the 17th August, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 612(E), dated the 17th August, 2023.

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