THE GOODS AND SERVICES TAX (COMPENSATION TO STATES)
AMENDMENT ACT, 2017
NO. 9 OF 2018
[19th January, 2018.]
An Act to amend the Goods and Services Tax (Compensation to States) Act, 2017.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—
1. (1) This Act may be called the Goods and Services Tax (Compensation to States) Amendment Act, 2017.
(2) It shall be deemed to have come into force on the 2nd day of September, 2017.
2. In the Goods and Services Tax (Compensation to States) Act, 2017, in the Schedule,—
(i) after serial number 4 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
| (1) | (2) | (3) | (4) |
|
“4A |
Motor vehicles for the transport of thirteen persons, including the driver. | 8702 10, | Twenty-five per cent. ad valorem.”; |
| 8702 20, | |||
| 8702 30 or | |||
| 8702 90 | |||
(ii) against serial number 5, for the entry in column (4), the entry “Twenty-five per cent. ad valorem” shall be substituted.
3. (1) The Goods and Services Tax (Compensation to States) Amendment Ordinance, 2017 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the Goods and Services Tax (Compensation to States) Act, 2017, as amended by the said Ordinance, shall be deemed to have been done or taken under the said Act as amended by this Act.
DR. G. NARAYANA RAJU,
Secretary to the Govt. of India.
