The Ministry of Finance on January 05, 2024, issued a corrigendum to an older notification no. 01/2024-Integrated Tax (Rate) related to the Integrated Goods and Services Tax Act, 2017.
The following has been stated:
• In line 19, for “2.5”, read “5”
• In line 27 to line 31,
For “The principal notification No.1/2017-Central Tax (Rate), dated June 28, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated June 28, 2017, and was last amended by notification No. 20/2023 –Central Tax (Rate), dated October 19, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 775(E), dated October 19, 2023.”
Read “The principal notification No.1/2017-IntegratedTax (Rate), dated June 28, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated June 28, 2017, and was last amended by notification No. 20/2023 –Integrated Tax (Rate), dated October 19, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 775(E), dated October 19, 2023.”
[Notification No 190354/223/2023-TRU]
