Composition GST rate
[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. 1/2018- Central Tax
New Delhi,
the 1
st January, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 10 of the
Central Goods and Services Tax Act, 2017 (12 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.8/2017- Central Tax, dated the 27
th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 647 (E), dated the 27
th
June, 2017, namely:-
In the said notification, in the opening paragraph, –
(a) in clause (i), for the words “one per cent.”, the words “half per cent.” shall be
substituted;
(b) in clause (iii), for the words “half per cent. of the turnover”, the words “half per cent.
of the turnover of taxable supplies of goods” shall be substituted.
[F. No. 354/320/2017- TRU]
(Ruchi Bisht)
Under Secretary to Government of India
Note: – The principal notification No.8/2017-Central Tax, dated the 27
th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 647(E), dated the 27
th June, 2017 and last amended by Notification No.
46/2017-Central Tax, dated 13th October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1287 (E), dated the 13th
October, 2017.