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Untitled 1
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i)
OF THE GAZETTE OF INDIA,
EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 23/2023- Integrated Tax (Rate)
New Delhi, the 19th October, 2023
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 Central Goods and Services Tax Act, 2017 (12 of 2017) read with
section 20 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. 5/2017-Integrated Tax (Rate), dated the 28th 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 28th 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:-
| (1) |
(2) |
(3) |
| “6AA. |
5605 |
Imitation zari thread or yarn made out of Metallised polyester film
/plastic film;
Explanation: This entry shall apply for refund of input tax credit only
on polyester film /plastic
film”;
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2. This notification shall come into force with effect from the 20th
day of October, 2023.
[F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC]
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 28th
day of June, 2017, and was last amended by published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 560(E).,
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