Important Keyword: F. No.-CBIC-190354/173/2023-TO(TRU-II)-CBEC, Notification No. 11/2023- Integrated Tax (Rate), Section 5(4) IGST Act 2017, Section 6(1) IGST Act 2017, Section 20(xxv)(iv)(iii) IGST Act 2017, Section 15(5) CGST Act 2017, Section 16(1) CGST Act 2017, Section 148 CGST Act 2017, Notification No. 08/2017-Integrated Tax (Rate), Notification No. 06/2023-Integrated Tax (Rate).
[F. No.-CBIC-190354/173/2023-TO(TRU-II)-CBEC]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 26 September, 2023
Notification No. 11/2023 – Integrated Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II. SECTION 3, SUB- SECTION (10)
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 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India,
in the Ministry of Finance (Department of Revenue), No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (1), vide number G.S.R. 683(E), dated the 28th June, 2017, namely:
In the said notification, in the Table, against serial mumber 9. in column (3), in item (ii), the words “including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India”, shall be omitted
2 This notification shall come into force with effect from the 1 October, 2023.
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification number 08/2017-Integrated Tax (Rate), dated the 28 June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and last amended vide notification number 06/2023-Integrated Tax (Rate), dated the 26th July, 2023 published in the official gazette vide number G.S.R. 538(E), dated the 26 July, 2023,
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/
