GST Notification No. 11/2023: IGST Rate Revision Update

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Notification No. 11/2023 - Integrated Tax (Rate): Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.

[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,

📚 Frequently Asked Questions (FAQs): Notification No. 11/2023 - Integrated Tax (Rate)

Q1: What is Notification No. 11/2023 - Integrated Tax (Rate)?

Answer:
Notification No. 11/2023, dated 26th July 2023, amends Notification No. 8/2017 - Integrated Tax (Rate) to implement key decisions from the 50th GST Council meeting. It clarifies and revises IGST rate structures on specific goods/services.

Q2: Why was Notification 8/2017 amended in July 2023?

Answer:
The amendment was made to reflect the evolving GST framework and bring consistency in rate application, especially around goods and services affected by previous anomalies or industry feedback. This promotes clarity in indirect taxation.

Q3: What are the key highlights of Notification No. 11/2023?

Answer:
Key provisions include:
🔸 Revised IGST rates for selected goods/services
🔸 Realignment of HSN codes to avoid classification disputes
🔸 Updates reflecting changes to exemptions and taxability of goods post-Council discussion

Q4: Who will be most impacted by Notification 11/2023?

Answer:
Traders, importers/exporters, and suppliers of reclassified goods under the IGST scheme may face compliance challenges or rate changes. Reviewing contracts and pricing structures is advisable.

Q5: How should businesses comply with the revised IGST rates?

Answer:
✅ Update billing software
✅ Revise GST ledgers and tax codes
✅ Reconcile with supply chain partners
✅ Connect with Finodha GST Experts for tailored compliance
✅ File updated returns here: GST Return Filing

Q6: Are there any cross-linkages to Notification No. 12/2023 or 13/2023?

Answer:
Yes. Notification 11/2023 aligns with the larger IGST restructuring in Notifications 12/2023 and 13/2023. Together, they represent the GST Council’s intention to streamline IGST treatment for specific services and imports.

Q7: How can startups or MSMEs implement these changes quickly?

Answer:
Finodha provides:
🚀 Business Setup Solutions
🏢 Private Limited Registration
📄 Digital Signature (DSC)
🧾 MSME Udyam Registration
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Q8: What’s the effective date of these changes?

Answer:
The amended provisions of Notification 11/2023 take effect from the date of issuance i.e., 26th July 2023, unless otherwise notified in specific entries.
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