Retrospective exemption from, or levy or collection of, central tax in certain cases.

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..... nue) number G.S.R. 673( E ), dated the 28th June, 2017, issued by the Central Government, on the recommendations of the Council, in exercise of the powers under sub-section ( 1 ) of section 9 of the Central Goods and Services Tax Act, 2017, (12 of 2017) ( i ) no central tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from .....

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..... ly, 2017 up to 30th day of September, 2019 (both days inclusive). It further seeks to retrospectively levy central tax at the reduced rate of six per cent. on supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery of headings 8432, 8433 and 8436, during the period from the 1st day of July, 2017 up to 31st day of December, 2018 (both days i .....

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