CBIC amended the notification related to the integrated tax leviable for the supply of services
The Central Board of Indirect Taxes and Customs (CBIC) on October 19, 2023, issued a notification regarding the amendment to the Notification No. 10/2017- Integrated Tax (Rate) dated June 28, 2017, related to the integrated tax leviable for the supply of services.
This shall come into force on October 20, 2023
The following has been amended namely: -
• In the Table, -
(i) against serial number 6 which states” Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding” in column (2), in item (2), in sub-item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted
(ii) against serial number 6A, in column (2), after the words “Services supplied by the Central Government”, the words and brackets “[excluding the Ministry of Railways (Indian Railways)]” shall be inserted.
[Notification No. 17/2023-Integrated Tax (Rate)]
