CBIC / GST notifications 2023

Commencement Date for Finance Act 2023 Provisions

The Central Government appoints the commencement dates for specific provisions of the Finance Act, 2023.

22/2023-Customs (NT) : Courier Imports and Exports (Clearance) Amendment, Regulations, 2023 - Reg.

23/2023-Customs (NT) : Courier Imports and Exports (Electronic Declaration and Processing) Amendment, Regulations, 2023 - Reg.

Exemption of Deposits into Electronic Cash Ledger

The Central Board of Indirect Taxes and Customs exempts specific deposits from all provisions of section 51A of the Customs Act, 1962.

Amendment to Customs Notification 19 of 2022 Non-Tariff

The Central Board of Indirect Taxes and Customs amends notification number 19 of 2022 under the Customs Act, 1962.

17/2023-Customs : Seeks to amend notification 50/2017-Customs dated 30.06.2017 to continue/provide BCD exemption on import of specific textile machineries parts & raw materials for manufacture of goods to be supplied in connection with the purposes of off-shore oil exploration or exploitation medicines of rare diseases and goods for use in the manufacture of X-ray machines

18/2023-Customs : Seeks to amend notification 8/2020-Customs, dated 02.02.2020 to continue/provide health cess exemption on import of goods for use in the manufacture of X-ray machines

Amendment to Notification No. 61/94-Customs (N.T.) for Goa Airports

The Central Board of Indirect Taxes and Customs amends Notification No. 61/94-Customs (N.T.) to add Mopa airport in the State of Goa.

Amendment to Notification No. 61/94-Customs (N.T.)

The Central Board of Indirect Taxes and Customs amends Notification No. 61/94-Customs (N.T.) to add Vadodara in the State of Gujarat as a customs airport for the unloading of…

15/2023-Customs (NT) : Exchange rate Notification No. 15/2023-Cus (NT) dated 16.03.2023-reg

14/2023-Customs (NT) : Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Amendment to Notification No. 30/2022-Customs

The Central Government amends notification No. 30/2022-Customs to replace the figure 2024 with the figure 2023 in paragraph 2.

Reduction of Basic Customs Duty on Tur Whole to Nil

The Central Government reduces the Basic Customs Duty on Tur Whole to Nil through an amendment to notification No. 50/2017-Customs.

12/2023-Customs (NT) : Exchange rate Notification No. 12/2023-Cus (NT) dated 02.03.2023-reg

01/2023- Central Tax (Rate) : Seeks to amend notification No. 12/2017- Central 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.

Amendment to Compensation Cess Rate for Coal Rejects

The Central Government amends the description for coal rejects under the Compensation Cess (Rate) notification.

01/2023- Integrated Tax (Rate) : Seeks to amend notification No. 9/2017- 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.

01/2023- Union territory Tax (Rate) : Seeks to amend notification No. 12/2017- Union Territory 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.

02/2023- Central Tax (Rate) : Seeks to amend notification No. 13/2017- Central 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.

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.