The Central Government, under the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017, read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017,
makes amendments to Notification No. 10/2017-Integrated Tax dated October 13, 2017. Here are the key points:
Amendment: The proviso in the notification is amended to replace the existing words, brackets, letters, and figures with new words, brackets, and figures specified.
Effective Date: The amendment comes into effect from February 1, 2019.
This amendment is signed by Gunjan Kumar Verma, Under Secretary to the Government of India.