Notification No. 01/2023 – Integrated Tax (Rate): Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

Important Keyword: F. No.- CBIC-190354/21/2023-TO(TRU-II)-CBEC, Notification No. 01/2023 – Integrated Tax (Rate), Section 5(4) IGST Act 2017, Section 6(1) IGST Act 2017, Section 20(xxv) IGST Act 2017, Section 15(5) CGST Act 2017, Section 148 CGST Act 2017.

[F. No.- CBIC-190354/21/2023-TO(TRU-II)-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 28^th February, 2023.

Notification No. 01/2023 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R……(E).-In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, subsection (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

Hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No.9/2017-Integrated Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017, namely:-

In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: –

“(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.”.

2. This notification shall come into force with effect from the 01^st March, 2023.

(Rajeev Ranjan) Under Secretary

Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification no. 9/2017 – Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and last amended vide notification no. 15/2022 – Integrated Tax (Rate), dated the 30^th December, 2022 published in the official gazette vide number G.S.R. 927 (E), dated the 30^th December, 2022.

Read More: Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.

Web Stories: Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.

Download Pdf: https://taxinformation.cbic.gov.in/