Notification No. 02/2023-Integrated Tax [N11-1A3]
As at 7 September 2026. In force from 29 September 2023.
In exercise of the powers conferred by sub-section (2) of section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2023 (31 of 2023), the Central Government hereby appoints the 1 st day of October, 2023, as the date on which the provisions of the said Act, shall come into force.
Made under
Recital: "In exercise of the powers conferred by sub-section (2) of section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2023 (31 of 2023), the Central Government". Names sub-section (2) of section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2023. Vires claimed, unresolved.
Acts on (0)
none
Acted on by (0)
none
Not held (2)
"section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2023"
"sub-section (2) of section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2023"