TO
BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA,
EXTRAORDINARY]
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification
No. 20/2017-Central Excise
New Delhi, the
3rd July, 2017
G.S.R. (E).- In exercise
of the powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944 (1 of 1944), read with sub-section (3) of section 147 of the Finance
Act, 2002 (20 of 2002), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby makes the following further
amendment in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No.28/2002-Central Excise, dated the 13th May,
2002, published in the Gazette of India, Extraordinary, Part II, Section 3,
Subsection (i), vide number G.S.R. 361(E), dated the 13th May, 2002, namely:-
2. In the said
notification, in the entry in column (2) against S. No. 3,-
(i) for the words
“ethanol on which appropriate duties of excise have been paid” the words
“ethanol on which appropriate central tax, State tax, Union territory tax or
integrated tax, as the case maybe, have been paid” shall be substituted;
(ii) the Explanation
shall be numbered as Explanation 1 thereof , and after Explanation 1, as so
numbered, the following Explanation shall be added, namely:-
“Explanation 2.-
“appropriate central tax, State tax, Union territory tax and integrated
tax" shall mean the central tax, State tax, Union territory tax and
integrated tax as leviable under the Central Goods and Services Tax Act, 2017
(12 of 2017), State Goods and Services Tax Act of the State concerned, the
Union Territory Goods and Services Tax Act , 2017(14 of 2017) and the
Integrated Goods and Services Tax Act, 2017(13 of 2017).”
3. In the said
notification, in the entry in column (2) against S. No. 4,-
(i) for the words
“ethanol on which appropriate duties of excise have been paid” the words
“ethanol on which appropriate central tax, State tax, Union territory tax or
integrated tax, as the case maybe, have been paid” shall be substituted;
(ii) the Explanation
shall be numbered as Explanation 1 thereof , and after Explanation 1, as so
numbered, the following Explanation shall be added, namely:-
“Explanation 2.-
“appropriate central tax, State tax, Union territory tax and integrated
tax" shall mean the central tax, State tax, Union territory tax and
integrated tax as leviable under the Central Goods and Services Tax Act, 2017
(12 of 2017), State Goods and Services Tax Act of the State concerned, the
Union Territory Goods and Services Tax Act , 2017(14 of 2017) and the
Integrated Goods and Services Tax Act, 2017(13 of 2017).”
4. In the said
notification, in the entry in column (2) against S. No. 5,-
(i) for the words
“bio-diesel on which appropriate duties of excise have been paid” the words
“bio-diesel on which appropriate central tax, State tax, Union territory tax or
integrated tax, as the case maybe, have been paid” shall be substituted;
(ii) the Explanation
shall be numbered as Explanation 1 thereof , and after Explanation 1, as so
numbered, the following Explanation shall be added, namely:-
“Explanation 2.-
“appropriate central tax, State tax, Union territory tax and integrated
tax" shall mean the central tax, State tax, Union territory tax and
integrated tax as leviable under the Central Goods and Services Tax Act, 2017
(12 of 2017), State Goods and Services Tax Act of the State concerned, the
Union Territory Goods and Services Tax Act , 2017(14 of 2017) and the Integrated
Goods and Services Tax Act, 2017(13 of 2017).”
(F. No.
354/119/2017-TRU)
(Ruchi Bisht)
Under Secretary to the Government of India
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