02/2023- Integrated Tax (Rate) : Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. · 28 Feb 2023

[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 27^th 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 01^st 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.