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GST > Integrated Tax (Rate) 2023 Notifications

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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.

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.

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 IGST 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),

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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.

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 IGST 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),

Notification No. 02/2023 – Integrated Tax (Rate): Seeks to amend notification No. 10/2017- 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.

GSR……(E).-In exercise of the powers conferred by sub-section (3) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue),

Notification No. 03/2023 – Integrated Tax (Rate): Seeks to amend notification no. 1/2017-Integrated Tax (Rate), dated 28.06.2017.

G.S.R.… (E):- In exercise of the powers conferred by sub-section (1) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 04/2023 – Integrated Tax (Rate): Seeks to amend notification no. 2/2017-Integrated Tax (Rate), dated 28.06.2017.

G.S.R. …..(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

Notification No. 05/2023 – Integrated Tax (Rate): Seeks to amend notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017 so as to extend last date for exercise of option by GTA to pay GST under forward charge.

G.S.R (E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the IGST Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 06/2023 – Integrated Tax (Rate): Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

G.S.R  (E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the IGST Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 07/2023 – Integrated Tax (Rate): Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

.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 IGST 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),

Notification No. 08/2023 – Integrated Tax (Rate): Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

GSR……(E).-In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India,

Notification No. 09/2023 – Integrated Tax (Rate): Seeks to amend No. 01/2017- Integrated Tax (Rate) to implement the decisions of 50th GST Council.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 10/2023 – Integrated Tax (Rate): Seeks to amend No. 27/2018- Integrated Tax (Rate) to implement the decisions of 50th GST Council.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, on being satisfied that it is necessary in public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance

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.

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 IGST 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),

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Notification No. 02/2023 – Integrated Tax (Rate): Seeks to amend notification No. 10/2017- 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.

GSR……(E).-In exercise of the powers conferred by sub-section (3) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue),

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Notification No. 23/2023 – Integrated Tax (Rate): Seeks to Amend Notification No 05/2017- Integrated Tax (Rate) Dated 28.06.2017

G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the CGST Act, 2017 (12 of 2017) read with section 20 of the IGST Act, 2017

Notification No 21/2023 – Integrated Tax (Rate): Seeks to Amend Notification No 02/2017- Integrated Tax (Rate) Dated 28.06.2017.

G.S.R. …..(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

Notification No. 20/2023 – Integrated Tax (Rate): Seeks to Amend Notification No 01/2017- Integrated Tax (Rate) Dated 28.06.2017.

G.S.R. ……(E).- In exercise of the powers conferred by sub-section (1) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 19/2023 – Integrated Tax (Rate): Seeks to Amend Notification No 14/2017- Integrated Tax (Rate) Dated 28.06.2017.

G.S.R……(E).-In exercise of the powers conferred by sub-section (5) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 18/2023 – Integrated Tax (Rate): Seeks to Amend Notification No 12/2017- Integrated Tax (Rate) Dated 28.06.2017.

G.S.R……(E).- In exercise of the powers conferred by clause (xiii) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), ),

Notification No. 17/2023 – Integrated Tax (Rate): Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017.

GSR……(E).-In exercise of the powers conferred by sub-section (3) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 22/2023 – Integrated Tax (Rate): Seeks to Amend Notification No 04/2017- Integrated Tax (Rate) Dated 28.06.2017.

G.S.R…….(E).- In exercise of the powers conferred by sub-section (3) of section 5 of the IGST Act, 2017 (13of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India,

Notification No. 16/2023 – Integrated Tax (Rate): Seeks to Amend Notification No 9/2017- Integrated Tax (Rate) Dated 28.06.2017.

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

Notification No. 15/2023 – Integrated Tax (Rate): Seeks to Amend Notification No 8/2017- Integrated Tax (Rate) Dated 28.06.2017.

G.S.R   (E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the IGST Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 14/2023 – Integrated Tax (Rate): Seeks to Amend Notification No 01/2017- Integrated Tax (Rate) Dated 28.06.2017.

G.S.R.… (E):-In exercise of the powers conferred by sub-section (1) of section 5 of the IGST Act 2017 (13 of 2017), the   Central   Government, on the recommendations of the Council,

Notification No. 06/2023 – Integrated Tax (Rate): Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

G.S.R  (E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the IGST Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 12/2023 – Integrated Tax (Rate): Seeks to amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.

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 IGST 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,

Notification No. 10/2023 – Integrated Tax (Rate): Seeks to amend No. 27/2018- Integrated Tax (Rate) to implement the decisions of 50th GST Council.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, on being satisfied that it is necessary in public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance

Notification No. 04/2023 – Integrated Tax (Rate): Seeks to amend notification no. 2/2017-Integrated Tax (Rate), dated 28.06.2017.

G.S.R. …..(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

Notification No. 03/2023 – Integrated Tax (Rate): Seeks to amend notification no. 1/2017-Integrated Tax (Rate), dated 28.06.2017.

G.S.R.… (E):- In exercise of the powers conferred by sub-section (1) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 11/2023 – Integrated Tax (Rate): Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.

G.S.R……(E)-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017

Notification No. 02/2023 – Integrated Tax (Rate): Seeks to amend notification No. 10/2017- 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.

GSR……(E).-In exercise of the powers conferred by sub-section (3) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue),

Notification No. 14/2023 – Integrated Tax (Rate): Seeks to Amend Notification No 01/2017- Integrated Tax (Rate) Dated 28.06.2017.

G.S.R.… (E):-In exercise of the powers conferred by sub-section (1) of section 5 of the IGST Act 2017 (13 of 2017), the   Central   Government, on the recommendations of the Council,

Notification No 21/2023 – Integrated Tax (Rate): Seeks to Amend Notification No 02/2017- Integrated Tax (Rate) Dated 28.06.2017.

G.S.R. …..(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

Notification No. 08/2023 – Integrated Tax (Rate): Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

GSR……(E).-In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India,