[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 15/2024- Central Tax
New Delhi, dated the 10th July, 2024

G.S.R.…(E).—In exercise of the powers conferred by sub-section (1) of section 52 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby
makes the following amendments in the notification of the Government of India, in the Ministry of Finance
(Department of Revenue) No. 52/2018-Central Tax, dated the 20th September, 2018 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 900(E), dated the 20th September,
2018, namely:-

In the said notification, for the words “half per cent.”, the figure and word “0.25 per cent.” shall be
substituted.

2. This notification shall come into force from the date of its publication in official gazette.

[F.No.CBIC-20006/21/2024-GST]
(Raghavendra Pal Singh)
Director

Note: - The principal Notification No. 52/2018-Central Tax, dated the 20th September, 2018 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 900(E), dated the 20th
September, 2018.