Important Keyword: Section 5(3) IGST Act 2017, Notification no. 10/2017 -Integrated Tax (Rate), Notification no. 05/2022 -Integrated Tax (Rate), Notification No. 02/2023- Integrated Tax (Rate), F. No.- CBIC-190354/21/2023-TO(TRU-II)-CBEC.
[F. No.- CBIC-190354/21/2023-TO(TRU-II)-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 27th February, 2023
Notification No. 02/2023 – Integrated Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZETTE OFINDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
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), No.10/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 685(E), dated the 28th June, 2017, namely:-
In the said notification, in the Explanation, in clause (h), for the words “and State Legislatures” the words “, State Legislatures, Courts and Tribunals” shall be substituted.
2. This notification shall come into force with effect from the 01st March, 2023.
(Rajeev Ranjan) Under Secretary
Note: -The principal notification no. 10/2017 -Integrated Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended vide notification no. 05/2022 -Integrated Tax (Rate), dated the 13th July, 2022 published in the official gazette vide number
G.S.R. 548(E), dated the 13th July, 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/
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