When was the Notification No. 61/2018 – Central Tax dated 05.11.2018 made?

It is recorded under the year 2018.

Notification No. 61/2018 – Central Tax dated 05.11.2018

Notification, 2018

Q: What is the Notification No. 61/2018 – Central Tax dated 05.11.2018 made under?

It states that it was made under section 1 of the Central Goods and Services Tax Act, section 3 of the Central Goods and Services Tax Act, section 51 of the Central Goods and Services Tax Act.

Q: Where can I read the Notification No. 61/2018 – Central Tax dated 05.11.2018?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

A notification made under the The Central Goods and Services Tax Act, 2017.

Kind Notification Year 2018 Jurisdiction Central Ministry Finance Text 1,670 characters

Made under The Central Goods and Services Tax Act, 2017.

Source document (PDF, 204 KB)

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

[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 Indirect Taxes and Customs Notification No. 61/2018 – Central Tax New Delhi, the 5 th November, 2018 G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereafter in this notification referred to as the said Act, 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. 50/2018-Central Tax, dated the th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number
G.S.R 868(E), dated the 13 th September, 2018, namely:– In the said notification, after the proviso, the following proviso shall be inserted, namely:- “Provided further that nothing in this notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1 st day of October, 2018.” .
Under Secretary to the Government of India Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number
G.S.R 868 (E), dated the 13 th September, 2018 and subsequently amended vide notification No. 57/2018-Central Tax, dated the 23 rd October, 2018, published vide number
G.S.R 1057(E), dated the 23 rd October, 2018.

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Central Goods and Services Tax Act, 2017

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.