Amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council

Last updated: 27 September 2023

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This notification, dated 26th September 2023, amends the Integrated Tax (Rate) Notification No. 09/2017. The changes, effective from 1st October 2023, implement decisions from the 50th GST Council meeting. Specifically, the proviso regarding exemptions for online information and database access or retrieval services has been updated.

NOTIFICATION
New Delhi, the 26th September, 2023
12/2023- Integrated Tax (Rate)

G.S.R. 690(E).— In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, subsection (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No.9/2017-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. 684 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, against serial number 10, in column (3), for the proviso, the following proviso shall be substituted, namely: -

“Provided that the exemption shall not apply to online information and database access or retrieval services received by persons specified in item (a) or item (b).”.

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.

FAQ :

This notification amends the Integrated Tax (Rate) Notification No. 09/2017 to implement decisions made by the 50th GST Council.

The amendment comes into force with effect from 1st October 2023.

Notification No. 09/2017-Integrated Tax (Rate) dated 28th June 2017 is being amended.

The proviso in column (3) against serial number 10 of the table in the said notification is being substituted.

The updated proviso clarifies that the exemption shall not apply to online information and database access or retrieval services received by persons specified in item (a) or item (b).