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Core Purpose

Notification amending Table II of Notification No. 02/2017-Central Tax dated 19th June 2017 under the CGST/IGST Acts to revise territorial descriptions at serial numbers 7 and 49.

Detailed Summary

Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, Notification No. 11/2024-Central Tax dated 30 May 2024 (G.S.R. 297(E)), issued 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), amends Notification No. 02/2017-Central Tax dated 19 June 2017 (G.S.R. 609(E)), last amended vide Notification No. 10/2024-Central Tax dated 29 May 2024 (G.S.R. 296(E)); in Table II, at serial number 7 the words "Neem ka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district" are substituted with "Neem ka Thana, Jhunjunu and", and at serial number 49 the words "and Kotputli, Viratnagar and Shahpura tehsils of district Kotputli-Behror" are omitted; signed by Raghavendra Pal Singh, Director (F. No. CBIC-20016/18/2023-GST).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-30052024-254459 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 276] NEW DELHI, THURSDAY, MAY 30, 2024/JYAISHTHA 9, 1946 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th May, 2024 No. 11/2024-Central Tax G.S.R. 297 (E). In exercise of the powers conferred 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, – (i) at serial number 7, under column (3), for the the words "Neem ka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district", the words "Neem ka Thana, Jhunjunu and" shall be substituted; (ii) at serial number 49, under column (3), the words "and Kotputli, Viratnagar and Shahpura tehsils of district Kotputli-Behror” shall be omitted. [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 vide Notification No. 10/2024-Central Tax, dated the 29th May, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 296(E), dated the 29th May, 2024.

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