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

Important Keyword: Section 1(2) IGST Act 2023, F. No. CBIC-20016/29/2023-GST, Notification No. 02/2023 – Integrated Tax.

[F. No. CBIC-20016/29/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, dated the 29^th September, 2023.

Notification No. 02/2023 – Integrated Tax

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 (2) of section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2023 (31 of 2023), the Central Government hereby appoints the 1^st day of October, 2023, as the date on  which the provisions of the said Act,  shall come into force.

(Raghavendra Pal Singh)
Director

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