[TO  BE  PUBLISHED  IN  THE  GAZETTE  OF  INDIA,  EXTRAORDINARY,  PART  II,  SECTION  3,  SUBSECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 13/2023- Central Tax (Rate)

New Delhi, the 19^th October, 2023

 G.S.R. -----(E). -In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017),  the  Central  Government,  on  being  satisfied  that  it  is  necessary  in  the  public  interest  so  to  do,  on  the recommendations  of  the  Council,  hereby  makes  the  following  amendment  further  to  amend  the  notification  of  the Government of India, Ministry of Finance (Department of Revenue), No.12/2017-Central 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. 691(E), dated the 28th June, 2017, namely:—

  In the said notification, in the Table, -

 (1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(2.)  against serial number 6, in column (3),in item (a), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;

 (3.) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item(i), after the words “Department of Posts”, the words and brackets  “and the Ministry of Railways (Indian Railways)”shall be inserted;   

 (4.) against serial number 8, in column (3)in the proviso, in item (i), after the words “Department of Posts”, the words and  brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;  

 (5.) against serial number 9,in column (3), in the first proviso, in item (i), after the words “Department of

Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;

2. This notification shall come into force with effect from the 20^th day of October, 2023.

[F.No. CBIC-190354/195/2023-TO (TRU-II)-CBEC]

(Rajeev Ranjan)  

Under Secretary to the Government of India

Note: The principal notification no. 12/2017 - Central 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. 691 (E), dated the 28th June, 2017 and was last amended vide notification no. 07/2023 - Central Tax (Rate), dated the 26^th July, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3, Sub-section (i) vide number G.S.R. 540(E), dated the 26^th July, 2023.