Notification No. 23/2023 – Integrated Tax (Rate): Seeks to Amend Notification No 05/2017- Integrated Tax (Rate) Dated 28.06.2017

Important Keyword: F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC, Notification No.5/2017- Integrated Tax (Rate), Notification No. 23/2023- Integrated Tax (Rate), Notification No. 9/2022 – Integrated Tax (Rate), Section 54(3) CGST Act 2017.

[F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 19^th October, 2023

Notification No. 23/2023 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the CGST Act, 2017 (12 of 2017) read with section 20 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. 5/2017-Integrated Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 670(E), dated the 28^th June, 2017, namely :-

In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and the entries shall be inserted, namely:-

2. This notification shall come into force with effect from the 20^th day of October 2023.

Vikram Wanere
Under Secretary

Note: – The principal notification No.5/2017- Integrated Tax (Rate), dated the 28th day of June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 670(E)., dated the 28^th day of June, 2017, and was last amended by notification No. 9/2022 – Integrated Tax (Rate), dated the 13^th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 560(E)., dated the 13^th July, 2022.

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