**Policy Summary**
This notification, No. 05/2024-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, and dated January 30, 2024, introduces amendments to Notification No. 02/2017-Central Tax, dated June 19, 2017.
The amendment pertains to Table II, serial number 83, column 3, clause ii of the principal notification, where the figure and letter "411069" is inserted after "411060".
This notification is issued in exercise of the powers conferred by 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 principal notification No. 02/2017-Central Tax, was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i, vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended by notification No. 39/2023-Central Tax, dated the 17th August, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i, vide number G.S.R. 612(E), dated the 17th August, 2023.
The Director, Raghavendra Pal Singh, signed the notification. The F. No. is CBIC-20016/18/2023-GST. The notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i, No. 69, dated January 30, 2024.
Key Entities Referenced
Ministry of Finance: The ministry responsible for financial matters in the Government of India.
Department of Revenue: A department within the Ministry of Finance responsible for revenue collection.
Central Board of Indirect Taxes and Customs: A board under the Department of Revenue responsible for indirect taxes and customs.
Central Goods and Services Tax Act, 2017: A law enacted in 2017 related to Goods and Services Tax within India.
Integrated Goods and Services Tax Act, 2017: A law enacted in 2017 related to Integrated Goods and Services Tax within India.
Central Tax: A type of tax levied by the Central Government.
New Delhi: The capital city of India where the notification was issued.
Raghavendra Pal Singh: Director in the Department of Revenue.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30012024-251646
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 69] नई दिल्ली, मगं लिार, िनिरी 30, 2024/माघ 10, 1945
No. 69] NEW DELHI, TUESDAY, JANUARY 30, 2024/MAGHA 10, 1945
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली 30 िनिरी, 2024
सख्ं या 05/2024-केंद्रीय कर
सा.का.जन. 77(अ).— केंद्रीय सरकार, केंद्रीय 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 के अधीन प्रित्त
िजियों का प्रयोग करत े हुए, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें संख्यांक सा.का.जन. 609 (अ),
तारीख 19 िून, 2017 द्वारा प्रकाजित भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्यांक
02/2017-केंद्रीय कर, तारीख 19 िून, 2017 का जनम्नजलजखत और संिोधन करती ह,ै अथातड ् :-
595 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
उि अजधसूचना की सारणी II म ें , क्रम संख्यांक (83) म,ें स्ट्तंभ (3) के खंड (ii) म ें “411060,”, अंक और अक्षर के पश्चात,
“411069,” अंक और अक्षर अतं ः स्ट्थाजपत दकए िाएगं े ।
[फा. सं. सीबीआईसी-20016/18/2023-िीएसटी]
राघिेंद्र पाल ससंह, जनिेिक
ठटप्पण: मलू अजधसूचना स.ं 02/2017-केन्द्द्रीय कर, 19 िून, 2017 को भारत के रािपत्र, असाधारण, भाग-II, खण्ड-3,
उपखण्ड (i), म ें संख्यांक सा.का.जन. स.ं 609 (अ), तारीख 19 िून, 2017 द्वारा प्रकाजित की गई थी और भारत
के रािपत्र, असाधारण, भाग-II, खण्ड-3, उपखण्ड (i), म ें संख्यांक सा.का.जन. 612(अ), तारीख 17 अगस्ट्त,
2023 द्वारा प्रकाजित अजधसूचना स.ं 39/2023-केन्द्द्रीय कर, तारीख 17 अगस्ट्त, 2023 द्वारा अंजतम बार
संिोजधत की गई ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th January, 2024
No. 05/2024 – CENTRAL TAX
G.S.R. 77(E).— In exercise of the powers 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, in serial number 83, in column (3), in clause (ii), after the figure and letter
“411060,”, the figure and letter “411069,” shall be inserted.
[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 by notification No. 39/2023-Central Tax, dated the 17th August, 2023, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 612(E), dated the
17th August, 2023.
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