[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

 

Notification No. 22/2023- Integrated Tax (Rate)

 

New Delhi, the 19th October, 2023

G.S.R…….(E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13of 2017), the Central Government, on the recommendations of the Council, hereby makes  the  following  further  amendments  in  the  notification of  the  Government  of  India, Ministry  of  Finance (Department of Revenue), No. 4/2017-IntegratedTax (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. 669(E), dated the 28th June, 2017, namely:-  

In the said notification, in the Table, against S. No. 6, in column 4, for the entry, the following entry may be substituted, namely: -

“Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.”

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 to the Government of India

 

Note: - The principal notification No.  4/2017- Integrated 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. 669(E), dated the 28thJune, 2017 and was last amended by notification No. 14/2022- Integrated Tax (Rate), dated the 30th December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 923 (E), dated the 30th December, 2022.