Home India Ministry of Finance Notification...
Date: 30-May-2024 Category: Extra Ordinary State: Union Government Country: India

Notification

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification No. 11/2024-Central Tax, issued by the Ministry of Finance, Department of Revenue, amends notification No. 02/2017-Central Tax, dated June 19, 2017, concerning the Central Goods and Services Tax (CGST) Act, 2017 and the Integrated Goods and Services Tax (IGST) Act, 2017.
  • The amendment modifies the description of certain districts and tehsils in Table II of the original notification.

Key Changes

  • In serial number 7 of Table II, the words 'Neem ka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district' are replaced with 'Neem ka Thana, Jhunjunu and'.
  • In serial number 49 of Table II, the words 'and Kotputli, Viratnagar and Shahpura tehsils of district Kotputli-Behror' are omitted.

Impact Analysis

Stakeholders Affected

  • Any entity relying on the original notification No. 02/2017-Central Tax for determining GST related obligations or classifications.

Impact

  • Potential changes in GST registration or reporting requirements for businesses located in the affected areas.

Suggested Action Items

  • Seek professional advice to ensure full compliance with the amended regulations.

Key Entities Referenced

Central Government: The issuer of the notification, acting through the Ministry of Finance (Department of Revenue). Central Board of Indirect Taxes and Customs (CBIC): The agency under the Department of Revenue responsible for administering GST. Central Goods and Services Tax Act, 2017 (12 of 2017): The primary legislation governing CGST. Integrated Goods and Services Tax Act, 2017 (13 of 2017): The legislation governing IGST. Notification No. 02/2017-Central Tax, dated June 19, 2017: The original notification being amended by this notification. Notification No. 10/2024-Central Tax, dated May 29, 2024: The notification that last amended the principal notification No. 02/2017-Central Tax. Neem ka Thana, Jhunjhunu, Kotputli-Behror: Districts in Rajasthan affected by the notification.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-30052024-254459 CG-DxLx-xEG-I3D0H0x5x2x0 24-254459 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 276] नई दिल्ली, बहृ स्ट्प जतिार, मई 30, 2024/ज्य ष्े ि 9, 1946 No. 276] NEW DELHI, THURSDAY, MAY 30, 2024/JYAISHTHA 9, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड) अजधसचू ना नई दिल् ली, 30 मई, 2024 स.ं 11/2024-केन्‍दद्र ीय कर सा.का.जन. 297(अ).—केंद्रीय सरकार, केन्‍द द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 5 के साथ पठित धारा 3 और एकीकृत माल और सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 3 द्वारा प्रित् त िज‍त यों का प्रयोग करत े हुए, भारत सरकार के जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना, स.ं 02/2017 केन्‍द द्रीय कर, तारीख 19 िून, 2017, िो भारत के रािपत्र, असाधारण, भाग 2, खंड 3, उपखडं (i) में सा.का.जन. 609 (अ), तारीख 19 िून, 2017 द्वारा प्रकाजित की गई थी, म ेंजनम्न जलजखत और संिोधन करती ह,ै अथाडत्:- उ‍त अजधसूचना के सारणी 2 म,ें - (i) क्र.स.ं 7 पर स्ट्तंभ (3) म,ें िब्ि ों "नीम का थाना और झुंझुनु जिले तथा कोटपतू ली- बेहरोड जिले की बहरोड, 3301 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] बानसुर, नीमराणा, माडं ण और नारायणपरु तहसील”ें के स्ट्थ ान पर " नीम का थाना, झुंझुनु तथा कोटपूतली- बेहरोड जिल े " िब्ि ों को रखा िाएगा; (ii) क्र.स.ं 49 पर स्ट्तंभ (3) म,ें " तथा कोटपूतली- बेहरोड जिल े की कोटपूतली, जिराटनगर और िाहपुरा तहसील"ें िब् िों का लोप दकया िाएगा । [फा. स.ं सीबीआईसी-20016/18/2023-िीएसटी] राघिेन्‍दद्र पाल ससंह, जनिेिक ठटप्प ण:- मूल अजधसूचना स.ं 02/2017-केन्‍द द्रीय कर, तारीख 19 िून, 2017, भारत के रािपत्र, असाधारण, भाग II, खडं 3, उपखडं (i) म ें संख यांक सा.का.जन. 609(अ), तारीख 19 िून, 2017 द्वारा प्रकाजित की गई थी और अजधसूचना स.ं 10/2024-केन्‍द द्रीय कर, तारीख 29 मई, 2024 िो भारत के रािपत्र, असाधारण, भाग 2, खंड 3, उपखंड (i) में संख यांक सा.का.जन. 296(अ), तारीख 29 मई, 2024 द्वारा प्रकाजित की गई थी, द्वारा इसम ें अंजतम बार संिोधन दकया गया था । MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th May, 2024 No. 11/2024-Central Tax G.S.R. 297 (E).—In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017, namely: - In the said notification, in Table II, – (i) at serial number 7, under column (3), for the the words “Neem ka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district”, the words “Neem ka Thana, Jhunjunu and” shall be substituted; (ii) at serial number 49, under column (3), the words “and Kotputli, Viratnagar and Shahpura tehsils of district Kotputli-Behror” shall be omitted. [F. No. CBIC-20016/18/2023-GST] RAGHAVENDRA PAL SINGH, Director Note:– The principal notification No. 02/2017- Central Tax, dated the 19th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended vide Notification No. 10/2024-Central Tax, dated the 29th May, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 296(E), dated the 29th May, 2024. 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.

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