Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification
No. 27/2024-Central Tax
New Delhi, the 25th November, 2024
G.S.R…..(E).– In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax
Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central
Government, hereby makes the following amendments in the notification of the Government of India in the Ministry
of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th June, 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017,
namely:-
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