Notification No. 14/2023-Central Tax (Rate) [N11-1NR]
As at 7 September 2026. In force from 20 October 2023.
In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 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, in the Ministry of Finance (Department of Revenue), No.13/2017-Central 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. 692(E), dated the 28th June, 2017, namely:
In the said notification, in the Table, -
(i) against serial number 5, in column (2), in item (2), in sub-item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted;
(ii) against serial number 5A, in column (2), after the words “Services supplied by the Central Government”, the words and brackets “[excluding the Ministry of Railways (Indian Railways)]” shall be inserted.
2. This notification shall come into force with effect from the 20th day of October, 2023.
Made under
Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 [S10-68A]. Vires verified.
Acts on (1)
Amends Notification No. 13/2017-Central Tax (Rate) [N10-10Z], 20 October 2023. "No.13/2017-Central Tax (Rate), dated the".
Acted on by (0)
none
Not held (0)
none