MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 26th 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 recommendations 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. 8/2017-
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. 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 nontaxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of
clearance in India”, 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 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.
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