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6120 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. 547] NEW DELH I, TUESDAY, SEPTEMBER 26, 2023/ ASVINA 4, 194 5
CG-DL-E-26092023-249007
[फा. सं. CBIC -190354/173/2023 -TO(TRU -II)-CBEC]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 26 th September, 2023
No. 11/2023 - Integrated Tax (Rate)
G.S.R. 689(E).—In exercise of the powers conferred by sub -sections (1), (3) and (4) of section 5, sub -section
(1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13
of 2017), read with sub -section (5) of section 15, sub -section (1) of section 16 and section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommen dations of the Council, and on
being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in
the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/201 7-
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. 683(E), dated the 28th June, 2017, namely: -
In the said notification, in the Table, against serial number 9, in column (3), in item (ii), the words “including
services provided or agreed to be provided by a person located in non -taxable territory to a person located in non -
taxable territory by way of transportation of goods by a vessel from a place out side India up to the customs station of
clearance in India”, sh all be omitted.
2. This notification shall come into force with effect from the 1st October, 2023.
[F. No. CBIC -190354/173/2023 -TO(TRU -II)-CBEC ]
RAJEEV RANJAN, Under Secy .
Note: - The princip al notification number 08/2017 - Integrated Tax (Rate), dated the 28th June, 2017 was published in
the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and last amended
vide notification number 06/2023 -Integrated Tax ( Rate), dated the 26th July, 2023 published in the official
gazette vide number G.S.R. 538 (E), dated the 26th July, 2023 .
[फा. सं. CBIC -190354/173/2023 -TO(TRU -II)-CBEC]
NOTIFICATION
New Delhi, the 26 th September, 2023
12/2023 - Integrated Tax (Rate)
G.S.R. 690(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 sat isfied 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, pub lished 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 the Table, against serial number 10, in column (3), for the proviso, the following
proviso shall be substituted, namely: -
“Provided that the exemption shall not apply to online information and database access or retrieval services
received by persons specified in item (a) or item (b).”.
2. This notification shall come in to force with effe ct from the 1st October, 2023
[F. No. CBIC -190354/173/2023 -TO(TRU -II)-CBEC ]
RAJEEV RANJAN, Under Secy .
Note: - The principal notification number 9/2017 -Integrated Tax (Rate), dated the 28th June, 2017 was published in
the Gazette of In dia, Extraordinary vide number G.S.R. 684 (E), dated the 28th June, 2017 and last amended
vide notification no. 07/2023 -Integrated Tax (Rate), dated the 26th July, 2023 published in the official
gazette vide number G.S.R. 541 (E), dated the 26th July, 202 3.
[फा. सं. CBIC -190354/173/2023 -TO(TRU -II)-CBEC]
NOTIFICATION
New Delhi, the 26 th September, 2023
13/2023 - Integrated Tax (Rate)
G.S.R. 691(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 Minis try 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, serial number 10 and the entries relating thereto shall be omitted.
2. This notification shall come into force with effect from the 1st October, 2023.
[F. No. CBIC -190354/173/2023 -TO(TRU -II)-CBEC ]
RAJEEV RANJAN, Under Secy .
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. 08/2023-Integrated Tax (Rate), dated the 26th July, 2023 published in the
official gazette vide number G.S.R. 544(E), dated the 26th July, 2023.
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and Published by the Controller of Publications, Delhi -110054.
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