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Date: 26-Sep-2023 Category: Extra Ordinary State: Union Government Country: India

notifications 11 12 13 of 2023

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Notification 11/2023- Integrated Tax (Rate)

  • This notification amends notification No. 8/2017-Integrated Tax (Rate), dated June 28, 2017.
  • The amendment removes the inclusion of services provided by a person in a non-taxable territory to another person in a non-taxable territory, specifically concerning the transportation of goods by vessel from outside India to the customs station of clearance in India, from the purview of integrated tax.
  • This change is effective from October 1, 2023.
  • Stakeholders involved in the import and export of goods, particularly those utilizing transportation services from outside India to Indian customs stations, will be affected.
  • Shipping companies and other transportation service providers may need to adjust their pricing and tax calculations.
  • Businesses should review their contracts and agreements related to the import of goods to ensure compliance with the revised tax regulations.
  • Action Item: Review current import/export agreements and pricing strategies to reflect the removal of the specified transportation services from integrated tax.

Notification 12/2023- Integrated Tax (Rate)

  • This notification amends notification No. 9/2017-Integrated Tax (Rate), dated June 28, 2017.
  • The amendment modifies the proviso related to online information and database access or retrieval services.
  • The exemption shall not apply to online information and database access or retrieval services received by persons specified in item (a) or item (b).
  • This change is effective from October 1, 2023.
  • Recipients of online information and database access or retrieval services should assess the applicability of the exemption based on whether they are specified in item (a) or item (b).
  • Service providers offering online information and database access or retrieval services need to determine if their customers qualify for the exemption.
  • Action Item: Identify customers receiving online information and database access or retrieval services and determine if they fall under item (a) or (b) for exemption applicability.

Notification 13/2023- Integrated Tax (Rate)

  • This notification amends notification No. 10/2017-Integrated Tax (Rate), dated June 28, 2017.
  • Serial number 10 and related entries in the table of the original notification are omitted.
  • This change is effective from October 1, 2023.
  • Stakeholders previously affected by serial number 10 in notification 10/2017-Integrated Tax (Rate) will no longer be subject to those provisions.
  • Businesses should review their tax positions to determine the impact of the omission of serial number 10.
  • Action Item: Identify the specific implications of the removal of serial number 10 on the business's tax liabilities and compliance requirements.

Impact Analysis

Notification 11/2023- Integrated Tax (Rate)

  • This notification amends notification No. 8/2017-Integrated Tax (Rate), dated June 28, 2017.
  • The amendment removes the inclusion of services provided by a person in a non-taxable territory to another person in a non-taxable territory, specifically concerning the transportation of goods by vessel from outside India to the customs station of clearance in India, from the purview of integrated tax.
  • This change is effective from October 1, 2023.
  • Stakeholders involved in the import and export of goods, particularly those utilizing transportation services from outside India to Indian customs stations, will be affected.
  • Shipping companies and other transportation service providers may need to adjust their pricing and tax calculations.
  • Businesses should review their contracts and agreements related to the import of goods to ensure compliance with the revised tax regulations.
  • Action Item: Review current import/export agreements and pricing strategies to reflect the removal of the specified transportation services from integrated tax.

Notification 12/2023- Integrated Tax (Rate)

  • This notification amends notification No. 9/2017-Integrated Tax (Rate), dated June 28, 2017.
  • The amendment modifies the proviso related to online information and database access or retrieval services.
  • The exemption shall not apply to online information and database access or retrieval services received by persons specified in item (a) or item (b).
  • This change is effective from October 1, 2023.
  • Recipients of online information and database access or retrieval services should assess the applicability of the exemption based on whether they are specified in item (a) or item (b).
  • Service providers offering online information and database access or retrieval services need to determine if their customers qualify for the exemption.
  • Action Item: Identify customers receiving online information and database access or retrieval services and determine if they fall under item (a) or (b) for exemption applicability.

Notification 13/2023- Integrated Tax (Rate)

  • This notification amends notification No. 10/2017-Integrated Tax (Rate), dated June 28, 2017.
  • Serial number 10 and related entries in the table of the original notification are omitted.
  • This change is effective from October 1, 2023.
  • Stakeholders previously affected by serial number 10 in notification 10/2017-Integrated Tax (Rate) will no longer be subject to those provisions.
  • Businesses should review their tax positions to determine the impact of the omission of serial number 10.
  • Action Item: Identify the specific implications of the removal of serial number 10 on the business's tax liabilities and compliance requirements.

Key Entities Referenced

Central Government: The governing body issuing the notifications through the Ministry of Finance (Department of Revenue). Integrated Goods and Services Tax Act, 2017 (13 of 2017): The primary legislation governing the integrated goods and services tax. Central Goods and Services Tax Act, 2017 (12 of 2017): The primary legislation governing the central goods and services tax. Notification No. 8/2017-Integrated Tax (Rate), dated June 28, 2017: The original notification being amended by Notification 11/2023. Notification No. 9/2017-Integrated Tax (Rate), dated June 28, 2017: The original notification being amended by Notification 12/2023. Notification No. 10/2017-Integrated Tax (Rate), dated June 28, 2017: The original notification being amended by Notification 13/2023.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-26092023-249007 xxxGIDHxxx CG-DL-E-26092023-249007 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 547] नई दिल्ली, मगं लिार, जसतम्ब र 26, 2023/आजश्ि न 4, 1945 No. 547] NEW DELHI, TUESDAY, SEPTEMBER 26, 2023/ ASVINA 4, 1945 जित्त मंत्रालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 26 जसतम्ब र, 2023 11/2023-एकीकृत कर (िर) सा.का.जन. 689(अ).—केन्द्रीय माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 12) की धारा 15 की उप धारा (5), धारा 16 की उप धारा (1) और धारा 148 के साथ पठित एकीकृत माल एि ं सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 5 की उप धारा (1), (3) और (4), धारा 6 की उप धारा (1) और धारा 20 के उपिाक्य (iii), (iv) और (xxv) के तहत प्रित्त िजियों का प्रयोग करते हुए, केन्द्र सरकार, पठरषि की जसफाठरिों के आधार पर और इस बात स े संतुष्ट होते हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतिद्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 08/2017-एकीकृत कर (िर), दिनांक 28 िून, 2017, जिसे सा.का.जन. 683 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग ।।, खड 3, उप खंड (i) म ें प्रकाजित दकया गया था, म ें और आग े भी जनम्नजलजखत संिोधन करती ह,ै यथा :- उि अजधसूचना म,ें सारणी म,ें क्र. स.ं 9 के सामन,े कॉलम (3), मि (ii), िब्िों “जिसके अंतगगत दकसी गरै -कराधेय राज्य क्षत्रे म ें अिजस्ट्थत दकसी व्यजि द्वारा, भारत स े बाहर दकसी स्ट्थान स े भारत म ें जनकासी स े सीमािुल्क केंर तक 6120 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] पठरिहन के माध्यम स े उपलब्ध कराई िाने िाली या उपलब्ध कराए िाने के जलए करार पाई गई सेिाए ं भी ह”ैं को जिलोजपत दकया िाए । 2. यह अजधसूचना 01 अिूबर, 2023 स े प्रभािी होगी। [फा. स.ं CBIC-190354/173/2023-TO(TRU-II)-CBEC] रािीि रंिन, अिर सजचि ठिप्पणः मलू अजधसूचना संख्या 08/2017- एकीकृत कर (िर), दिनांक 28 िून, 2017 को सा.का.जन. 683(अ), दिनांक 28 िून, 2017 के माध्यम स े भारत के रािपत्र, असाधारण म ें प्रकाजित की गई थी और सा.का.जन. 538(अ), दिनांक 26 िुलाई, 2023 के माध्यम स े रािपत्र म ें प्रकाजित अजधसूचना संख्या 06/2023- एकीकृत कर (िर), दिनांक 26 िुलाई, 2023 के िठरए अंजतम बार संिोजधत की थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 26th September, 2023 No. 11/2023- Integrated Tax (Rate) G.S.R. 689(E).—In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017- Integrated 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. 683(E), dated the 28th June, 2017, namely:- In the said notification, in the Table, against serial number 9, in column (3), in item (ii), the words “including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India”, shall be omitted. 2. This notification shall come into force with effect from the 1st October, 2023. [F. No. CBIC-190354/173/2023-TO(TRU-II)-CBEC] RAJEEV RANJAN, Under Secy. Note: - The principal notification number 08/2017 - Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and last amended vide notification number 06/2023-Integrated Tax (Rate), dated the 26th July, 2023 published in the official gazette vide number G.S.R. 538(E), dated the 26th July, 2023.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अजधसचू ना नई दिल्ली, 26 जसतम्ब र, 2023 12/2023-एकीकृत कर (िर) सा.का.जन. 690(अ).—केन्द्रीय माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 12) की धारा 15 की उप धारा (5) और धारा 148 के साथ पठित, एकीकृत माल एि ं सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 5 की उप धारा (3) और उप धारा (4), धारा 6 की उप धारा (1) और धारा 20 के उपिाक्य (xxv) के तहत प्रित्त िजियों का प्रयोग करते हुए, केन्द्र सरकार, इस बात से संतुष्ट होत े हुए दक ऐसा करना िनजहत म ें आिश्यक ह ै और पठरषि ् की जसफाठरिों के आधार पर, एतिद्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 09/2017-एकीकृत कर (िर), दिनांक 28 िून, 2017, जिसे सा.का.जन. 684 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप खंड (i) म ें प्रकाजित दकया गया था, म ेंऔर आगे भी जनम्नजलजखत संिोधन करती ह,ै यथा :- उि अजधसूचना म,ें ताजलका म,ें क्रम संख्या 10 के समक्ष, कॉलम (3) म ें परंतुक के स्ट्थान पर,जनम्नजलजखत परंतुक प्रजतस्ट्थाजपत दकया िाएगा। “बिते दक छूि प्रजिजष्ट (क) या प्रजिजष्ट (ख) म ें जिजनर्िष्टग व्यजियों द्वारा प्राप्त ऑनलाइन िानकारी और डेिाबसे पहुचं या पुनप्रागजप्त सेिाओं पर लाग ू नहीं होगी।” 2. यह अजधसूचना दिनांक 01.10.2023 स े लाग ू होगी। [फा. स.ं CBIC-190354/173/2023-TO(TRU-II)-CBEC] रािीि रंिन, अिर सजचि ठिप्पणः प्रधान अजधसूचना संख्या 9/2017-एकीकृत कर (िर), दिनांक 28 िून, 2017 को सा.का.जन. 684 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, म ें प्रकाजित की गई थी और इसम ें अंजतम बार अजधसूचना संख्या 07/2023-एकीकृत कर (िर), दिनांक 26 िुलाई, 2023, सा.का.जन. 541 (अ), दिनांक 26 िुलाई, 2023 के तहत सरकारी रािपत्र में प्रकाजित, के द्वारा संिोधन दकया गया ह ै। NOTIFICATION New Delhi, the 26th September, 2023 12/2023- Integrated Tax (Rate) G.S.R. 690(E).— In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, subsection (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with 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 further amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No.9/2017-Integrated 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. 684 (E), dated the 28th June, 2017, namely:- In the said notification, in the Table, against serial number 10, in column (3), for the proviso, the following proviso shall be substituted, namely: - “Provided that the exemption shall not apply to online information and database access or retrieval services received by persons specified in item (a) or item (b).”. 2. This notification shall come into force with effect from the 1st October, 2023 [F. No. CBIC-190354/173/2023-TO(TRU-II)-CBEC] RAJEEV RANJAN, Under Secy. Note: - The principal notification number 9/2017 -Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary vide number G.S.R. 684 (E), dated the 28th June, 2017 and last amended vide notification no. 07/2023 -Integrated Tax (Rate), dated the 26th July, 2023 published in the official gazette vide number G.S.R. 541 (E), dated the 26th July, 2023.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अजधसचू ना नई दिल्ली, 26 जसतम्ब र, 2023 13/2023-एकीकृत कर (िर) सा.का.जन. 691(अ).—एकीकृत माल एि ं सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 5 की उप धारा (3) के तहत प्रित्त िजियों का प्रयोग करत े हुए, केन्द्र सरकार, पठरषि ् की जसफाठरिों के आधार पर एतिद्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 10/2017-एकीकृत कर (िर), दिनांक 28 िून, 2017, जिसे सा.का.जन. 685 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, भाग ।।, खंड 3, उप-खंड (i) म ें प्रकाजित दकया गया था, म ें और आग े भी जनम्नजलजखत संिोधन करती ह,ै यथा :- उि अजधसूचना म,ें ताजलका म,ें क्रम संख्या 10 और उससे संबंजधत प्रजिजष्टयों का लोप दकया िाएगा । 2. यह अजधसूचना दिनांक 01.10.2023 स े लाग ू होगी। [फा. स.ं CBIC-190354/173/2023-TO(TRU-II)-CBEC] रािीि रंिन, अिर सजचि ठिप्पणः प्रधान अजधसूचना संख्या 10/2017-एकीकृत कर (िर), दिनांक 28 िून, 2017, को सा.का.जन. 685 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण म ें प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख्या 08/2023-एकीकृत कर (िर), दिनांक 26 िुलाई, 2023, सा.का.जन. 544 (अ), दिनांक 26 िुलाई, 2023 के तहत सरकारी रािपत्र म ेंप्रकाजित, के द्वारा संिोधन दकया गया ह ै। NOTIFICATION New Delhi, the 26th September, 2023 13/2023- Integrated Tax (Rate) G.S.R. 691(E).— In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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.10/2017-Integrated 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. 685(E), dated the 28th June, 2017, namely:- In the said notification, in the Table, serial number 10 and the entries relating thereto shall be omitted. 2. This notification shall come into force with effect from the 1st October, 2023. [F. No. CBIC-190354/173/2023-TO(TRU-II)-CBEC] RAJEEV RANJAN, Under Secy. Note: - The principal notification no. 10/2017 -Integrated Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended vide notification no. 08/2023-Integrated Tax (Rate), dated the 26th July, 2023 published in the official gazette vide number G.S.R. 544(E), dated the 26th July, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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