Retrospective Amendments of GST rate notifications
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S. No.
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Amendment
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Clause of the Finance (No. 2) Bill, 2019
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1
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Notification No. 2/2017-Central Tax (Rate) dated the 28th June, 2017, issued under subsection (1) of section 11 of the Central Goods and Services Tax Act, 2017, is being amended retrospectively so as to exempt “Uranium Ore Concentrate” from the levy of Central Tax from 1st July, 2017 to 14th November, 2017.
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[112]
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2
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Notification No. 2/2017-Integrated Tax (Rate) dated the 28th June, 2017, issued under subsection (1) of section 6 of the Integrated Goods and Services Tax Act, 2017, is being amended retrospectively so as to exempt “Uranium Ore Concentrate” from the levy of Integrated Tax from 1st July, 2017 to 14th November, 2017.
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[114]
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3
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Notification No. 2/2017-Union Territory Tax (Rate) dated the 28th June, 2017, issued under sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017, is being amended retrospectively so as to exempt “Uranium Ore Concentrate” from the levy of Union Territory Tax from 1st July, 2017 to 14th November, 2017.
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[115]
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Dated: 5-7-2019
