Notification No 12/2018 Integrated Tax (Rate) : RCM on Priority Sector Lending Certificate (PSLC)

By | May 29, 2018
(Last Updated On: May 30, 2018)

Notification No 12/2018 Integrated Tax (Rate)

Seeks to amend notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) via  Notification No 12/2018 Integrated Tax (Rate) New Delhi, the May 28th 2018

[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. 12/2018-Integrated Tax (Rate)

New Delhi, the May 28th 2018

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, hereby makes the following further 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, after S. No. 6 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely: –
Notification No 12/2018 Integrated Tax (Rate)

[F. No. 354/124/2018- TRU]
(Pramod Kumar)
Deputy Secretary to Government of India

Note: – The principal notification No.4/2017- Integrated Tax (Rate), dated the 28th June, 2017,
was 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 and last amended by Notification No.
45/2017- Integrated Tax(Rate) dated 14th November, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1394 (E), dated the 14th
November, 2017.

Download Notification No 12/2018 Integrated Tax (Rate) Click here 

Refer Notification No.4/2017-Integrated Tax (Rate) Dated 28th June, 2017 (updated till date)

GST Reverse Charge Mechanism : Free Study Material

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