Notification 5/2023 - Integrated Tax
Date: October 26, 2023
Effective From: October 26, 2023
Subject
Seeks to notify supplies and class of registered person eligible for refund under IGST Route
Content
G.S.R......(E):—In exercise of the powers conferred by sub-section (4) of section 16 of Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 01/2023-Integrated Tax, dated the 31st July, 2…