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[TO BE PUBLISHED IN THE GAZETTE OFINDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 02/2023- Integrated Tax
(Rate)
New Delhi, the 27th February, 2023
GSR......(E).-In exercise of the powers conferred by sub-section (3) 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.10/2017-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.
685(E), dated the 28th June, 2017,
namely:-
In the said notification, in the Explanation, in clause (h), for the words
“and State Legislatures” the words “,
State Legislatures, Courts and Tribunals” shall be substituted.
2. This notification shall come into force with effect from the 01st March,
2023.
[F.No.- CBIC-190354/21/2023-TO(TRU-II)-CBEC]
(Rajeev Ranjan)
Under Secretary
Note: -The principal notification no. 10/2017 -Integrated Tax (Rate), dated
the 28thJune, 2017 was published in the
Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28th
June, 2017 and was last amended vide
notification no. 05/2022 -Integrated Tax (Rate), dated the 13th July, 2022
published in the official gazette vide number
G.S.R. 548(E), dated the 13th July, 2022.
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