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Notification No. 35/2017

Date: October 13, 2017
Subject: Amendment of GST exemptions relating to duty credit scrips and government supplies.
Description:

This notification amends Notification No. 2/2017–Central Tax (Rate) by inserting exemption for duty credit scrips and supplies of goods by Government Entities to Government or local authorities against grants. It also inserts a definition of Government Entity and prescribes affidavit conditions for branded goods exemptions.

Issued for earlier notification?
Yes — amends Notification No. 2/2017–Central Tax (Rate).

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