Integrated Tax Notifications (Rate)
IGST Notification rate 14/2023
| Title | Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017 |
| Number | 14/2023 |
| Date | 19-10-2023 |
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G.S.R…. (E):-In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax 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. 1/2017-Integrated Tax (Rate),dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E)., dated the 28thJune, 2017, namely:-
In the said notification,
(i) in Schedule IV-
(a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely:
(b) S. No.228 and 229and the entries relating there to shall be omitted
(ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely: “(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.”
2. This notification shall come into force on the 1stday of October, 2023.
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