CBIC Notification 1/2024-CTR
Notification 1/2024-CTR: In a significant move, the Central Government, under the powers granted by the Central Goods and Services Tax Act, 2017, has introduced amendments through Notification 1/2024-CTR. This amendment, based on the recommendations of the Council, focuses on Schedule I – 2.5% of Notification 1/2017-Central Tax (Rate), dated 28th June 2017.
Details of the Amendment:
Effective from January 4, 2024, the following modifications have been made to Schedule I – 2.5%:
- Amendment to S. No. 165:
- In column (2), the entry “2711 12 00, 2711 13 00, 2711 19 10” has been replaced.
- Amendment to S. No. 165A:
- In column (2), the entry “2711 12 00, 2711 13 00, 2711 19 10” has been substituted.
Note: The original notification, No.1/2017-Central Tax (Rate), dated 28th June 2017, was last amended by Notification No. 17/2023 – Central Tax (Rate), dated 19th October 2023.
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To Access the GSTN Advisory 620 (New functionality for GTAs) CLICK HERE
Also read
GSTN Advisory 620: New Functionalities for Online Filing of Declaration by GTA Taxpayers
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