GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 11/2023- Integrated Tax (Rate)

New Delhi, dated the 29th September, 2023

G.S.R.… (E):-In exercise of the powers conferred by sub-section (1). (3) and (4) of section 5, sub-section (1) of the section 6 and clause (iii), (iv) and (xxv) of the 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 section16 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 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E)., dated the 28thJune, 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 no-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India", shall be omitted.

2. This notification shall come into force with effect from 1st Octobe 2023.

[F.No. CBIC-190354/173/2023-TO (TRU-II)-CBEC]

(Rajeev Ranjan)

Under Secretary to the Government of India

Note:-The Principal notification no. 08/2017 - Integrated Tax (Rate), dated 28th June, 2017, was published in the Gazette Gazette of India, Extraordinary, vide number G.S.R. 683(E)., dated the 28thJune, 2017 and last amended vide  notification no. 06/2023 - Integrated Tax (Rate), dated 26th July, 2023  published in the Gazette Gazette, vide number G.S.R. 538(E), dated the 26th July, 2023.