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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 38/2017 – Central Tax (Rate)

New Delhi, the 13
th
October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government,
on being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby makes the following amendment in the
notification of the Government of India, in the Ministry of Finance (Department of
Revenue), No.8/2017- Central Tax (Rate), dated the 28
th
June, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
680(E), dated the 28
th
June, 2017, namely:-
In the said notification, the proviso under Paragraph 1 shall be omitted.
2. The exemption contained in the notification No. 8/2017-Central Tax (Rate) dated
the 28
th
June, 2017 as amended by this notification shall apply to all registered persons
till the 31
st
day of March, 2018.

[F. No.349/74/2017-GST (Pt.)]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: - The principal notification No.8/2017-Central Tax (Rate), dated the 28
th
June,
2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R. 680 (E), dated the 28
th
June, 2017.
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