Amend notification No. 8/2017- 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, No. 11/2023-Integrated Tax (Rate), amends the existing Integrated Tax (Rate) Notification No. 8/2017. The changes, based on the 50th GST Council's decisions, specifically remove certain provisions related to the transportation of goods by vessel from non-taxable territories into India. These amendments are effective from 1st October 2023.

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 non-taxable 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.

FAQ :

This notification amends the Integrated Tax (Rate) Notification No. 8/2017 to implement decisions made by the 50th GST Council.

Notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 is being amended.

Certain words concerning the transportation of goods by vessel from a place outside India to the customs station of clearance in India, provided by a person in a non-taxable territory to another in a non-taxable territory, are being omitted from serial number 9, item (ii) of the table.

These amendments are effective from 1st October 2023.

This notification is issued by the Ministry of Finance, Department of Revenue, Government of India.