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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. 5/2017 – Central Tax

New Delhi, the 19
th
June, 2017
29 Jyaistha, 1939 Saka


G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section
23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government hereby specifies the persons who are only engaged in making
supplies of taxable goods or services or both, the total tax on which is liable to
be paid on reverse charge basis by the recipient of such goods or services or
both under sub-section (3) of section 9 of the said Act as the category of persons
exempted from obtaining registration under the aforesaid Act.

2. This notification shall come into force on the 22
nd
day of June, 2017.


[F. No. 349/72/2017-GST]



(Dr. Sreeparvathy.S.L.)
Under Secretary to the Government of India
notifications no 5 2017 central tax | iKargos