To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC - 10/2019 - Central GST (CGST) Rate

Government of India Ministry of Finance (Department of Revenue) Notification No. 10/2019-Central Tax (Rate) New Delhi, the 10th May, 2019 G.S.R. 354 (E).- In exercise of the powers conferred by sub-sections (1), (3)and (4) of section 9 , sub-section (1) of section 11 , sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28thJune, 2017, namely:- In the said notification, - (i) in the Table, against serial number 3, in items (ie) and (if), in the entries in column (5), for the figures and letters 10th , wherever they occur, the figures and letters 20th shall be substituted; (ii) in Annexure IV, for the figures and letters 10th , at both the places where they occur, the figures and letters 20th shall be substituted. [F. No.354/32/2019-TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: - The principal notification No. 11/2017 - Central Tax(Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No.3/2019-Central Tax (Rate), dated the 29th March, 2019, published vide number G.S.R. 250(E), dated the 29th March, 2019.