Seeks to amend Notification No.47/2017-IGST (Rate)

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.... and Services Tax Act, 2017 (13 of 2017), (hereafter in this notification referred to as "the said Act") read with sub-section (3) of section 6 of the said Act, the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Government of India, in the Ministry of Fina....

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.... and 4, in column (4), for the words "Department of Scientific and Research", the words "Department of Scientific and Industrial Research", shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: - "Explanation 2. - For the the purposes of this notif....