The Ministry of Finance (MoF) on October 19, 2023, issued a notification to amend the notification no. 9/2017-Integrated Tax (Rate), dated June 28, 2017, related to the exemptions on the supply of services under the IGST Act.
The following amendment has been stated:
• After serial number 3A and the entries relating thereto, the serial number 3B and entries have been inserted.
• Against serial number 6, in column (3), in item (a), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;
• Against serial number 7, in column (3), in the Explanation, in item(a), in sub-item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;
• Against serial number 8, in column (3) in the proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;
• Against serial number 9, in column (3), in the first proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted.
This notification shall come into force with effect from October 20, 2023.
[Notification No. 16/2023-IntegratedTax (Rate)]
