Integrated Tax Notifications (Rate)

IGST Notification rate 22/2023


TitleSeeks to amend Notification No 04/2017- Integrated Tax (Rate) dated 28.06.2017.

G.S.R…….(E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, against S. No. 6, in column 4, for the entry, the following entry may be substituted, namely:-

“Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.”

2.       This notification shall come into force with effect from the 20th day of October, 2023.