**Policy Summary:**
This notification, No. 11/2018-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, effective February 2, 2018, rescinds notification No. 74/2017-Central Tax, dated December 29, 2017 (G.S.R. 1601(E)). The rescission is enacted under the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017). The rescission does not apply to actions taken or omitted before February 2, 2018. The notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i). The F. No. is 349/58/2017-GSTPt. Dr. Sreeparvathy S.L., Under Secy.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A law enacted in 2017 related to Goods and Services Tax in India.
Ministry of Finance, Department of Revenue: A department within the Indian government responsible for revenue collection and financial matters.
Central Board of Excise and Customs: A government agency responsible for the administration of excise and customs duties.
New Delhi: The location where the notification was issued; the capital of India.
G.S.R. 141E: A notification number related to Central Tax.
No. 742017 Central Tax: A specific notification being rescinded.
Dr. SREEPARVATHY S.L.: The Under Secretary who signed the notification.
Government of India Press, Ring Road, Mayapuri, New Delhi: The printing location.
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[फा.सं. 349/58/2017-जीएसटी(पी.टी.)]
डॉ. Aीपाव>ती एस. एल., अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 2nd February, 2018
No.11/2018 – Central Tax
G.S.R. 141(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act,
2017 (12 of 2017), the Central Government, hereby rescinds, except as respects things done or omitted to be done before
such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.
74/2017 – Central Tax dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 1601 (E), dated the 29th December, 2017.
[F. No. 349/58/2017-GST(Pt.)]
Dr. SREEPARVATHY S.L., Under Secy.
659 GI/2018
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.