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    10 2023 CTR Eng

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    Maheswar Maji
    The Central Government of India notifies amendments to the Central Goods and Services Tax Act of 2017. The notification updates definitions in the Explanation section related to the Foreign Trade Policy and Handbook of Procedures. The amendments will come into force on July 27, 2023.

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    10 2023 CTR Eng

    Uploaded by

    Maheswar Maji
    11 views1 page
    The Central Government of India notifies amendments to the Central Goods and Services Tax Act of 2017. The notification updates definitions in the Explanation section related to the Foreign Trade Policy and Handbook of Procedures. The amendments will come into force on July 27, 2023.

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    10-2023-CTR-eng

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    The Central Government of India notifies amendments to the Central Goods and Services Tax Act of 2017. The notification updates definitions in the Explanation section related to the Foreign Trade Policy and Handbook of Procedures. The amendments will come into force on July 27, 2023.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    11 views1 page

    10 2023 CTR Eng

    Uploaded by

    Maheswar Maji
    The Central Government of India notifies amendments to the Central Goods and Services Tax Act of 2017. The notification updates definitions in the Explanation section related to the Foreign Trade Policy and Handbook of Procedures. The amendments will come into force on July 27, 2023.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

    SECTION 3, SUB-SECTION (i)]

    GOVERNMENT OF INDIA
    MINISTRY OF FINANCE
    (Department of Revenue)

    Notification No. 10/2023-Central Tax (Rate)

    New Delhi, the 26th July, 2023

    G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central
    Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
    recommendations of the Council, on being satisfied that it is necessary in public interest so to do, hereby
    makes the following amendments in the notification of the Government of India in the Ministry of
    Finance (Department of Revenue), No.26/2018-Central Tax (Rate), dated the 31st December,
    2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
    number G.S.R. 1263 (E), dated the 31st December, 2018, namely: -

    In the said notification, -

    (A) in the opening paragraph, for the phrase “paragraph 4.41”, the phrase “paragraph 4.40”, shall
    be substituted;

    (B) in the Explanation, -

    (i) for clause (a), the following clause shall be substituted, namely: —

    “(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the
    Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023
    dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section
    3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31st March, 2023;”

    (ii) for clause (b), the following clause shall be substituted, namely: —

    “(b) “Handbook of Procedures” means the Handbook of Procedure, notified by the


    Government of India in the Ministry of Commerce and Industry vide Public Notice No.
    01/2023 dated the 1st April, 2023, Extraordinary, Part-I, Section 1 vide F. No.
    01/75/171/00016/AM-23/FTP Cell dated the 1st April, 2023;”

    2. This notification shall come into force on the 27th July, 2023.

    [F. No. 190354/133/2023-TRU]

    (Nitish Karnatak)
    Under Secretary to the Government of India

    Note: - The principal notification No. 26/2018 - Central Tax (Rate), dated the 31st December, 2018 was
    published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
    1263(E), dated the 31st December, 2018 and was last amended by notification No. 17/2019 - Central Tax
    (Rate), dated the 30th September, 2019 vide published in the Gazette of India, Extraordinary, Part II,
    Section 3, Sub-section (i), vide number G.S.R. 718(E), dated the 30th September, 2019 .

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