Notification 1/2023 - Central Tax Rate
Date: February 28, 2023
Effective From: March 1, 2023
Subject
Amends notification No. 12/2017- Central Tax (Rate) so as to notify changes in GST rates with regards to services as recommended by 49th GST Council meeting
Content
G.S.R. -----(E). -In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following am…