GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 12/2018-Integrated Tax (Rate)
New Delhi, the May 28th 2018
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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.4/2017- Integrated 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. 669 (E), dated the 28th June, 2017, namely:-
In the said notification, after S. No. 6 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
TABLE
| S. No. |
Tariff item, sub-heading, heading or Chapter |
Description of Goods | Supplier of goods |
Recipient of supply |
| 1) | (2) | (3) | (4) | (5) |
| 7 | Any Chapter | Priority Sector Lending Certificate | Any registered person | Any registered person |