The Central Board of Indirect Taxes and Customs (CBIC) on January 03, 2024, issued the amendment to notification no 1/2017-Central Tax (Rate) dated June 28, 2017, which states “rate of the central tax”
The following amendments have been made: -
• In the said notification, in Schedule I –2.5%,
(i) Against S. No.165, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be substituted
(ii) Against S. No. 165A, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be substituted
This notification shall come into force with effect from January 04, 2024
[Notification No. 01/2024 – Central Tax (Rate)]
