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GST > Integrated Tax 2023 Notifications

Notification No. 01/2023 – Integrated Tax: Seeks to notify all goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid.

G.S.R….(E).— In exercise of the powers conferred by sub-section (4) of section 16 of the IGST Act, 2017 (13 of 2017) (hereafter referred to as the “said Act”), the Central Government on the recommendations of the Council,

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Notification No. 02/2023 – Integrated Tax: Seeks to notify the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023

G.S.R… (E). –In exercise of the powers conferred by sub-section (2) of section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2023 (31 of 2023),

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Notification No. 03/2023 – Integrated Tax: Seeks to notify the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act,2017

G.S.R. (E):— In exercise of powers conferred under proviso to sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the said Act), the Government, on the recommendations of the Council,

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Notification No. 04/2023 – Integrated Tax: Seeks to Provide Simplified Registration Scheme for Overseas Supplier of Online Money Gaming

G.S.R. (E). -In exercise of the powers conferred by sub-section (2) of section 14 and sub-section (2) of section 14A of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the said Act)

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