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6682 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99
EXTRAORDINARY
PART II —Section 3 —Sub-section ( i)
PUBLISHED BY AUTHORITY
No. 606] NEW DELHI, THURS DAY , OCTOBER 19, 2023/ ASVINA 27, 1945
CG-DL-E-20102023-249576
2 THE GAZETT E OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 19 th October, 2023
No. 14/2023 - Central Tax (Rate)
G.S.R. 765(E). —In exercise of the powers conferred by sub -section (3) of section 9 of the Central G oods
and Services Tax Act, 2017 (12 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.13/2017 -Central 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. 692(E), dated the 28th June,
2017, namely:
In the said notification, in the T able, -
(i) against serial number 5, in column (2), in item (2), in sub -item (i), after the words “Department of Posts”,
the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted;
(ii) against serial number 5A, in column (2), after the words “Services supplied by the Central Government”,
the words and brackets “[excluding the Ministry of Railways (Indian Railways)]” shall be inserted.
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]
RAJEEV RANJAN , Under Secy .
Note : The principal notification no. 13/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) , vide number G.S.R. 692 (E), dated the
28th June, 2017 and was last amended vide notification no. 08/2023 -Central Tax (Rate), dated the 26th July,
2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub -section (i) vide number G. S.R.
543(E), dated the 26th July, 2023.
NOTIFICATION
New Delhi, the 19 th October, 2023
No. 17/2023 - Integrated Tax (Rate)
G.S.R. 766(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 am endments 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 Table, -
(i) against serial number 6, in column (2), in item (2), in sub -item (i), after the words “Department
of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be
inserted;
(ii) against serial number 6A, in column (2), after the words “Services supplied by the Central
Government”, the words and brackets “[excluding the Ministry of Railways (Indian Railways)]”
shall be inserted.
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]
RAJEEV RANJAN , Under Sec y.
Note: -The principal notification no. 10/2017 -Integrated T ax (Rate), dated the 28thJune, 2017 was 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 and was last amen ded vide notification no. 13/2023 -Integrated Tax (Rate), da ted the
26th September, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub -section (i) vide
number G.S.R. 691(E), dated the 26th September, 2023.
4 THE GAZETT E OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 19 th October, 2023
No. 14/2023 - Union Territory Tax (Rate)
G.S.R. 767(E).—-In exercise of the powers conferred by sub -section (3) of se ction 7 of the Uni on Territory
Goods and Services Tax Act, 2017 (14 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.13/2017 -Union Territory 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. 704(E), dated the
28th June, 2017, name ly: -
In the said notification, in the Table, -
(i) against serial number 5, in column (2), in item (2), in sub -item (i), after the words “Department of
Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted;
(ii) against serial number 5A, in column (2), after the words “Services supplied by the Central
Government”, the words and brackets “[excluding the Ministry of Railways (Indian Railways)]” shall be
inserted.
2. This notification shall come into force with ef fect from the 20th day of October, 2023.
[F.No. CBIC -190354/195/2023 -TO (TRU -II)-CBEC]
RAJEEV RANJAN, Under Sec y.
Note: -The principal notification no. 13/2017 -Union Territory Tax (Rate), dated the 28th June, 2017 was published in
the Gazette of India, E xtraordinary, Part II, Section 3, Sub -section (i) , vide number G.S.R. 704 (E), dated the
28th June, 2017 and was last amended vide notification no. 08/2023 -Union Territory Tax (Rate), dated the
26th July, 2023 published in the Gazette of India, Extraordi nary, Part II , S ection 3 , Sub -section (i) vide
number G.S.R. 545(E), dated the 26th July, 2023
NOTIFICATION
New Delhi, the 19th October, 2023
No. 15/2023 -Central Tax (Rate)
G.S.R. 768(E).—In exercise of the powers conferred by sub-section (3) of section 54 of the Central G oods
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 amendments in the notification
of the Governm ent of India, in t he Ministry of Finance (Department of Revenue) No. 15/2017 -Central 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. 694(E), dated the 28th Jun e, 2017, namely: -
In the said notification, in opening paragraph , for the words, brackets, letters and figures “specified in sub -
item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act”, the words, “of construction of a
complex, buil ding or a part the reof, intended for sale to a buyer, wholly or partly, where the amount charged from
the recipient of service includes the value of land or undivided share of land, as the case may be, except where the
entire consideration has been recei ved after issuance of completion certificate , where required , by the competent
authority or after its first occupation , whichever is earlier”, shall be substituted.
2. This notification shall come into force with effect from the 20th October, 2023.
[F.No. CBIC -190354/19 5/2023 -TO (TRU -II)-CBEC]
RAJEEV RANJAN, Under Sec y.
Note: - The principal notification no. 15/2017 -Central Tax (Rate), dated the 28th June,2017 was published in the
Gazette of India, Extraordinary, vide number G.S.R. 694(E),dated the 28th June, 20 17
6 THE GAZETT E OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 19th October, 2023
No. 18/2023 -Integrated Tax (Rate)
G.S.R . 769(E).—In exercise of the powers conferred by clause (xiii) of section 20 of the Integrat ed Goods
and Services Tax Act, 2017 (13 of 2017) read with sub-section (3) of section 54 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 o f the Council, hereby makes the following amendments in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue) No. 12/2017 -Integrated Tax (Rate), dated
the 28th June, 2017, published in the Gaze tte of India, Extraor dinary, Part II, Section 3, Sub -section (i), vide number
G.S.R. 687(E), dated the 28th June, 2017, namely: -
In the said notification, in opening paragraph, for the words, brackets, letters and figures “specified in sub -
item (b) of ite m 5 of Schedule II of the Central Goods and Services Tax Act”, the words, “of construction of a
complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the
recipient of service includes the value of land or undivided s hare of land, as the case may be, except where the entire
consideration has been received after issuance of completion certificate , where required , by the competent authority
or after its first occupation , whichever is earlier”, sh all be substituted.
2. This notification shall come into force with effect from the 20th October, 2023 .
[F.No. CBIC -190354/195/2023 -TO (TRU -II)-CBEC]
RAJEEV RANJAN , Under Sec y.
Note: - The principal notification no. 12/2017 -Integrated Tax (Rate), dated the 28th June,2017 was published in
the Gazette of India, Extraordinary, vide number G.S.R. 687(E),dated the 28th June, 2017.
NOTIFICATION
New Delhi, the 19 th October, 2023
No. 15/2023 -Union Territory Tax (Rate)
G.S.R . 770(E).—In exercise of the powers conferred by clause (xiv) of section 21 of the Union Territory
Goods and Services Tax, 2017 (14 of 2017), read with sub -section (3) of section 54 of the Central Goods and
Servic es Tax Act, 2017 (12 o f 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 amendments in the
notification of the Government of In dia, in the Ministry o f Finance (Department of Revenue) No. 15/2017 - Union
Territory 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. 706(E), dated the 28th Jun e, 2017, namely: -
In the said notification, in opening paragraph , for the words, brackets, letters and figures “specified in sub -
item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act”, the words, “of construction of a
complex, buil ding or a part thereof , intended for sale to a buyer, wholly or partly, where the amount charged from
the recipient of service includes the value of land or undivided share of land, as the case may be, except where the
entire consideration has been receiv ed after issuance of c ompletion certificate , where required , by the competent
authority or after its first occupation , whichever is earlier”, shall be substituted.
2. This notification shall come into force with effect from the 20th October, 2023.
[F.No. CBIC -190354/195/20 23-TO (TRU -II)-CBEC]
RAJEEV RANJAN , Under Sec y.
Note: - The principal notification no. 15/2017 - Union Territory Tax (Rate) , dated the 28th June,2017 was published
in the Gazette of India, Extraordinary, vide number G.S.R. 706( E),dated the 28th June, 2017.
8 THE GAZETT E OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 19th October, 2023
No. 16/2023 -Central Tax (Rate)
G.S.R . 771(E).—In exercise of the powers conferred by sub -section (5) of section 9 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby
makes the following further amendments in the notification of the Governme nt of India, in the Ministry of Finance
(Department of Revenue), No.17/2017 - Central 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. 696(E) dated the 28th June , 2017,
namely: -
In the said notification,
(i.) in clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other motor
vehicle except omnibus” shall be substituted;
(ii.) after clause (i), the following clause shall be inserted, namely: -
“(ia) services by way of transportation of passengers by an omnibus except where the person
supplying such service through electronic commerce operator is a company.”;
(iii.) in the Explanation, after item (c), the following item shall be inserted, namely, -
“(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the
Companies Act, 2013(18 of 2013).”.
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]
RAJEEV RANJAN , Under Sec y.
Note: - The principal notification No. 17/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) , vide number G.S.R. 696 (E), dated the
28th June, 2017 and was last amended by notification No. 17/2021 -Central Tax (Rate), dated the
18th November, 2021 vide number G.S.R. 813(E), dated the 18th November, 2021.
NOTIFICATION
New Delhi, the 19th October, 2023
No. 19/2023 -Integrated Tax (Rate)
G.S.R . 772(E).—In exercise of the powers conferred by sub -section (5) of section 5 of the
Integrated Goods and Serv ices Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the
Council, hereby makes the following amendments further to amend the notification of the Government of India, in the
Ministry of Finance (Department of Revenue), No.1 4/2017 -Integrated T ax (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. 689(E) dated
the 28th June, 2017, namely: -
In the said notification,
(i.) in clause (i), fo r the words “omni bus or any other motor vehicle”, the words “or any other motor
vehicle except omnibus” shall be substituted;
(ii.) after clause (i), the following clause shall be inserted, namely: -
“(ia) services by way of transportation of passengers by an omn ibus except where the person supplying
such service through electronic commerce operator is a company.”;
(iii.) in the Explanation to the notification, after item (c) , the following item shall be inser ted, namely, -
“(d) “Company” has the same meaning as assign ed to it in clause (20) of section 2 of the Companies
Act, 2013(18 of 2023).”.
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]
RAJEEV RANJAN , Under Sec y.
Note: -The principal notification No. 14/2017 –Integrated Tax (Rate), dated the 28th June, 2017, vide number
G.S.R. 689(E), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section
3, Sub -section (i) and was last amended by notification No. 17/202 1 –Integrated Tax (Rate), dated the 18th
November, 2021 vide number G.S.R. 814(E), dated the 18th November, 2021.
10 THE GAZETT E OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 19th October, 2023
No. 16/2023 - Union Territory Tax (Rate)
G.S.R . 773(E).—In exercise of the powers conferred by sub -section (5) of section 7 of the Union Territory
Goods and Services Tax Act, 2017 (14 o f 2017), the Central Government, on the recommendations of the Council,
hereby makes the following further amendments in the noti fication of the Government of India, in the Ministry of
Finance (Department of Revenue), No.17/2017 -Union Territory Tax (Rate), dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), v ide number G.S.R. 708(E) dated
the 28th June, 2017, namely :-
In the said notification,
(i.) in clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other motor
vehicle except omnibus” shall be substituted;
(ii.) after clause (i), the following clause shall be inserted, namely: -
“(ia) services by way of transportation of passengers by an omnibus except where th e person
supplying such service through electronic commerce operator is a company.”;
(iii.) in the Explanation, after item (c), the following item shall be inserted, namely, -
“(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 o f the
Companies Act, 2013(18 of 2013).”.
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]
RAJEEV RANJAN , Under Sec y.
Note :-The principal notification No.17/2017 -Union Territory Tax (Rate), dated the 28th June, 2017 was published
in the Gaze tte of India, Extraordinary, Part II, Section 3, Sub -section (i) , vide number G.S.R. 708 (E), dated the
28th June, 2017 and was last amended by notification No. 17/2021 –Union Territory Tax (Rate), dated the
18th November, 2021 vide number G.S.R. 815(E), dated the 18th November, 2021.
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