Notification No. 01/2023-Central Tax [N10-YN3]
As at 7 September 2026. In force from 4 January 2023.
In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017( 13 of 2017), the Central Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 14/2017-Central Tax, dated the 1 st July, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the 1st July, 2017, namely: -
In the said notification, in the Table, after Sl. No. 8 and the entries relating thereto, the following Sl. No. and entries shall be inserted namely:-
Sl. No. Officers Officers whose powers are to be exercised
(1) (2) (3)
“8A. Additional Assistant Director, Goods and Services Tax Superintendent” Intelligence or Additional Assistant Director, Goods and Services Tax or Additional Assistant Director, Audit
Made under
Recital: "In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017( 13 of 2017), the Central Government". Names section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 [S10-62Y]. Vires verified.
Acts on (0)
none
Acted on by (0)
none
Not held (1)
"section 3 of the Integrated Goods and Services Tax Act, 2017"