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Compliance Calendar for the month of July, 2023 Simplifying Export Procedures: Tax-Free Supplies for International Trade

[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 Excise and Customs

Notification No. 38/2017 – Central Tax

New Delhi, the 13th October, 2017

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (2) of section 23 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2017- Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158(E), dated the 15th September, 2017, namely:-

In the said notification, in the Table –

  • for serial number 9 and the entries relating thereto, the following shall be substituted, namely:-
“9Textile (handloom products), Handmade shawls,Including  50,  58,  61,
 stoles and scarves62, 63”;
  • after serial number 28 and the entries relating thereto, the following shall be inserted, namely:-
“29Chain stitchAny chapter
30Crewel, namda, gabbaAny chapter
31Wicker willow productsAny chapter
32ToranAny chapter
33Articles made of sholaAny chapter”.

[F. No.349/74/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

Note: – The principal notification No.32/2017-Central Tax, dated the 15th September, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017.

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