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.

Important Keyword: Section 5(3) IGST Act 2017, Notification No. 08/2023- Integrated Tax (Rate), F. No. –CBIC-190354/133/2023-TO(TRU-II)-CBEC, Notification No. 10/2017 -Integrated Tax (Rate), Notification No. 02/2023-Integrated Tax (Rate).

[F. No. –CBIC-190354/133/2023-TO(TRU-II)-CBEC]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 26 July, 2023

Notification No. 08/2023 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, 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 notification, in Annexure III, for the words and figures “during the Financial Year          under forward charge”, the words and figures “from the Financial Year under forward charge and have not reverted to reverse charge mechanism ” shall be substituted.

2. This notification shall come into force with effect from the 27^th July, 2023.

(Rajeev Ranjan)
Under Secretary to the Government of India

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. 02/2023-Integrated Tax (Rate), dated the 27^th February, 2023 published in the official gazette vide number G.S.R. 144(E), dated the 28^th February, 2023.

Read More: Seeks to amend Notification No 04/2017- Integrated Tax (Rate) dated 28.06.2017.

Web Stories: Seeks to amend Notification No 04/2017- Integrated Tax (Rate) dated 28.06.2017.

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