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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 01/2023 - Integrated Tax
(Rate)
New Delhi, the 28th February, 2023.
G.S.R......(E).-In exercise of the powers conferred by sub-section (3) and
sub-section (4) of section 5,
subsection (1) of section 6 and clause (xxv) of section 20 of the Integrated
Goods and Services Tax Act, 2017 (13 of
2017), read with sub-section (5) of section 15 and section 148 of the Central
Goods and Services Tax Act, 2017 (12
of 2017), the Central Government, on being satisfied that it is necessary in the
public interest so to do, on
the recommendations of the Council, hereby makes the following further amendment
in the notification of the
Government of India, Ministry of Finance (Department of Revenue)
No.9/2017-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. 684
(E), dated the 28th June, 2017, namely:-
In the said notification, in paragraph 3, in the Explanation, after clause
(iv), the following clause shall be
inserted, namely: -
“(iva) For removal of doubts, it is clarified that any authority, board or
body set up by the Central
Government or State Government including National Testing Agency for conduct of
entrance
examination for admission to educational institutions shall be treated as
educational institution for
the limited purpose of providing services by way of conduct of entrance
examination for admission
to educational institutions.”.
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 was published in the Gazette of India,
Extraordinary, vide notification no. 9/2017 -
Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E),
dated the 28th June, 2017 and last
amended vide notification no. 15/2022 - Integrated Tax (Rate), dated the 30th
December, 2022 published in the
official gazette vide number G.S.R. 927 (E), dated the 30th December, 2022.
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