[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 05/2019 Central Tax
New Delhi, the 29th January, 2019
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 10 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue)
No.8/2017 - Central Tax, dated the 27th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648 (E), dated the 27th
June, 2017, namely:-
In the said notification, for the portion beginning with the words "an amount calculated at the
rate of" and ending with the words "half per cent. of the turnover of taxable supplies of goods
in State in case of other suppliers", the words and figures, "an amount of tax calculated at the
rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017:" shall be
substituted.
2. This notification shall come into force with effect from the 1st day of February, 2019.
[F.No.20/06/16/2018-GST (Pt.II)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: - The principal notification No.8/2017- Central Tax, dated the 27th June, 2017, was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 648 (E), dated the 27th June, 2017 and was last amended vide notification No.
1/2018-Central Tax, dated the 1st January,2018, published vide number G.S.R 02 (E), dated
the 1st January,2018.
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