IGST Notification No. 10/2023: FTP 2023 Amendments

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

[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 (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 (Department of Revenue), No.27/2018-Integrated Tax (Rate), dated the 31^st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1266 (E), dated the 31^st December, 2018, namely: -

In the said notification, -

in the opening paragraph, for the phrase “paragraph 4.41”, the phrase “paragraph 4.40”, shall be substituted;

in the Explanation, -

for clause (a), the following clause shall be substituted, namely: —

“(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31^st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31^st March, 2023;”

for clause (b), the following clause shall be substituted, namely: —

“(b) “Handbook of Procedures” means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1^st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell dated the 1^st April, 2023;”

2. This notification shall come into force on the 27^th July, 2023.

(Nitish Karnatak) Under Secretary to the Government of India

Note: - The principal notification No. 27/2018 - Integrated Tax (Rate), dated the 31^st December, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1266(E), dated the 31^st December, 2018 and was last amended by notification No. 17/2019 – Integrated Tax (Rate), dated the 30^th September, 2019 vide published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 719(E), dated the 30^th September, 2019 .

📚 Frequently Asked Questions (FAQs): Notification No. 10/2023 - Integrated Tax (Rate)

Q1: What is Notification No. 10/2023 - Integrated Tax (Rate) all about?

Answer:
This notification amends Notification No. 27/2018 - Integrated Tax (Rate) in line with the recommendations from the 50th GST Council meeting. It updates definitions linked to the Foreign Trade Policy (FTP) and Handbook of Procedures for GST applicability.
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Q2: What key definition changes were introduced in Notification 10/2023 - IGST?

Answer:
It substitutes two key clauses in the explanation section:
(a) "Foreign Trade Policy" now refers to FTP 2023 notified via Notification No. 1/2023, dated 31st March 2023.
(b) "Handbook of Procedures" now refers to the updated version notified via Public Notice No. 01/2023 dated 1st April 2023.
📌 These changes align GST applicability with the latest foreign trade regulations.

Q3: When does Notification No. 10/2023 come into force?

Answer:
This amendment took effect on 27th July 2023, as per the Gazette notification.
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Q4: Which original notification does this modify?

Answer:
It modifies Notification No. 27/2018 - Integrated Tax (Rate), originally published on 31st December 2018.
🔁 The last amendment to this principal notification was via Notification No. 17/2019 dated 30th September 2019.

Q5: Why was this amendment necessary under GST law?

Answer:
To ensure consistency between GST provisions and the newly announced Foreign Trade Policy (FTP) 2023 and its Handbook of Procedures. This ensures a seamless framework for exporters, importers, and businesses.
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Q6: What impact does Notification 10/2023 have on exporters and importers?

Answer:
Businesses involved in foreign trade must now align their documentation and compliance with the FTP 2023 references. This ensures eligibility under GST-linked FTP benefits and obligations.
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Q7: Where can I read the updated Foreign Trade Policy 2023?

Answer:
It was notified by the Ministry of Commerce via Notification No. 1/2023 dated 31st March 2023. Refer to official commerce ministry sources for the full document.
💡 You can also speak to Finodha’s GST team for FTP-related compliance guidance: www.Finodha.in

Q8: Does this notification affect Digital Signature requirements under GST?

Answer:
Indirectly, yes. Updated procedural compliance under FTP 2023 may require filing digital documentation, making Digital Signature Certificates (DSC) essential.
🔐 Apply for your DSC online with Finodha

Q9: Can I link these changes to my GST Registration process?

Answer:
Yes, if you're setting up an export/import business, your GST registration must align with FTP protocols and classification.
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Q10: Where can I get expert support for GST Notifications?

Answer:
Connect with Finodha for comprehensive GST filing, compliance, registration, and foreign trade-linked documentation. Our experts are well-versed with the latest circulars and notifications.
📞 Visit www.Finodha.in or File Your ITR

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