Notification No 22/2023- Integrated Tax (Rate) : IGST reverse charge on Goods Amended

By | October 21, 2023

Seeks to amend Notification No 04/2017- Integrated Tax (Rate) dated 28.06.2017.

NOTIFICATION
New Delhi, the 19th October, 2023
No. 22/2023- Integrated Tax (Rate)

G.S.R. 781(E).— In exercise of the powers conferred by sub-section (3) of section 5of 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: –

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Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com