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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)

Notification No. 45/2017- Integrated Tax (Rate)

New Delhi, the 14
th
November, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the
recommendations of the Council, the Central Government, on the recommendations of the
Council, hereby makes the following amendments in the notification of the Government of India
in the Ministry of Finance (Department of Revenue), No.4/2017- Integrated Tax (Rate), dated the
28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 669 (E), dated the 28th June, 2017, namely:-

In the said notification, in the TABLE, -

(i) after Sl. No. 4 and the entries relating thereto, the following serial number and the entries
shall be inserted, namely: -

“4A. 5201 Raw cotton Agriculturist Any registered person”.

2. This notification shall come into force with effect from the 15
th
day of November, 2017.
[F. No. 354/320/2017- TRU]


(Ruchi Bisht)
Under Secretary to Government of India
Note: - The principal notification No.4/2017- Integrated Tax (Rate), dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 669(E), dated the 28th June, 2017and last amended by Notification No. 37/2017-
Integrated Tax (Rate) dated 13
th
October, 2017 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 1290 (E), dated the 13th October, 2017.
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