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Date: 28-Feb-2023 Category: Extra Ordinary State: Union Government Country: India

Notifications 1and 2 of 2023 GST

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Central Tax (Rate) Amendment (Notification No. 01/2023)

  • Clarifies that authorities/boards/bodies set up by the Central or State Government, including the National Testing Agency (NTA), are considered educational institutions.
  • This classification applies specifically when these entities provide services by conducting entrance examinations for admission to educational institutions.
  • Effective date: March 1, 2023.

Central Tax (Rate) Amendment (Notification No. 02/2023)

  • Expands the definition of governmental entities to include courts and tribunals.
  • The original notification No. 13/2017-Central Tax (Rate) is amended to replace 'and State Legislatures' with 'State Legislatures, Courts and Tribunals'.
  • Effective date: March 1, 2023.

Integrated Tax (Rate) Amendment (Notification No. 01/2023)

  • Clarifies that authorities/boards/bodies set up by the Central or State Government, including the National Testing Agency (NTA), are considered educational institutions.
  • This classification applies specifically when these entities provide services by conducting entrance examinations for admission to educational institutions.
  • Effective date: March 1, 2023.

Integrated Tax (Rate) Amendment (Notification No. 02/2023)

  • Expands the definition of governmental entities to include courts and tribunals.
  • The original notification No. 10/2017-Integrated Tax (Rate) is amended to replace 'and State Legislatures' with 'State Legislatures, Courts and Tribunals'.
  • Effective date: March 1, 2023.

Union Territory Tax (Rate) Amendment (Notification No. 01/2023)

  • Clarifies that authorities/boards/bodies set up by the Central or State Government, including the National Testing Agency (NTA), are considered educational institutions.
  • This classification applies specifically when these entities provide services by conducting entrance examinations for admission to educational institutions.
  • Effective date: March 1, 2023.

Union Territory Tax (Rate) Amendment (Notification No. 02/2023)

  • Expands the definition of governmental entities to include courts and tribunals.
  • The original notification No. 13/2017-Union Territory Tax (Rate) is amended to replace 'and State Legislatures' with 'State Legislatures, Courts and Tribunals'.
  • Effective date: March 1, 2023.

Impact Analysis

Educational Institutions & Testing Agencies

  • Action Items: Review current GST practices for entrance exam services to ensure compliance with the clarification. Update accounting and invoicing procedures accordingly. Communicate the change to relevant stakeholders.

Courts and Tribunals

  • Action Items: Legal and finance departments should assess the implications of including courts and tribunals. Update vendor master data and payment processes to reflect the change. Communicate the change to relevant stakeholders.

Government (Central and State)

  • Action Items: Issue internal guidelines to relevant departments regarding the updated definitions. Monitor the implementation and address any ambiguities that may arise.

GST Practitioners and Tax Professionals

  • Action Items: Incorporate the amendments into training materials and client communications. Advise clients on the implications of the changes and assist with compliance.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: The primary legislation governing the levy and collection of GST in India. Integrated Goods and Services Tax Act, 2017: Governs the levy and collection of GST on inter-state supplies of goods and services. Union Territory Goods and Services Tax Act, 2017: Governs the levy and collection of GST in Union Territories. GST Council: The governing body that makes recommendations on GST rates, exemptions, and other related matters. National Testing Agency (NTA): An agency established by the Government of India to conduct entrance examinations for various educational institutions. CBIC: Central Board of Indirect Taxes and Customs Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017: The original notification being amended regarding Central Tax (Rate). Notification No. 13/2017-Central Tax (Rate), dated the 28th June, 2017: The original notification being amended regarding Central Tax (Rate). Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017: The original notification being amended regarding Integrated Tax (Rate). Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017: The original notification being amended regarding Integrated Tax (Rate). Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017: The original notification being amended regarding Union Territory Tax (Rate). Notification No. 13/2017-Union Territory Tax (Rate), dated the 28th June, 2017: The original notification being amended regarding Union Territory Tax (Rate).
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-28022023-243960 xxxGIDHxxx CG-DL-E-28022023-243960 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.ं 117] नई दिल्ली, मगं लिार, फरिरी 28, 2023/फाल्ग नु 9, 1944 No. 117] NEW DELHI, TUESDAY, FEBRUARY 28, 2023/PHALGUNA 9, 1944 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 28 फरिरी, 2023 सख्ं या 01/2023-केंद्रीय कर (िर) सा.का.जन. 141(अ).—केन्‍द द्रीय माल एि ं सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 9 की उप धारा (3) और उप धारा (4), धारा 11 की उप धारा (1), धारा 15 की उप धारा (5), और धारा 148 के तहत प्रित् त िजियों का प्रयोग करत े हुए, केन्‍द द्र सरकार, इस बात स े संतुष्ट होते हुए दक ऐसा करना िनजहत म ें आिश् यक ह ै और िीएसटी पररषि की जसफाररिों के आधार पर, एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 12/2017- केन्‍द द्रीय कर (िर), दिनांक 28 िून, 2017, जिसे सा.का.जन 691 (अ), दिनांक 28, िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप खडं (i) म ें प्रकाजित दकया गया था, म ें और आग े भी जनम्न जलजखत संिोधन करती ह,ै यथा:- उि अजधसूचना म,ें पैराग्राफ 3 म,ें स्ट्पष्टीकरण म,ें खडं (iv) के बाि, जनम्नजलजखत खंड को अतं ःस्ट्थाजपत दकया िाएगा, अथाात:् - 1300 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] "(iva) िंकाओं के जनिारण हते ु, यह स्ट्पष्ट दकया िाता ह ै दक िैजिक संस्ट्थानों म ें प्रिेि के जलए प्रिेि परीिा आयोजित करन े के जलए नेिनल टेसस्ट्टंग एिेंसी सजहत केंद्र सरकार या राज्य सरकार द्वारा स्ट्थाजपत दकसी भी प्राजधकरण, बोड ा या जनकाय को जििण संस्ट्थानों म ें प्रिेि के जलए प्रिेि परीिा के संचालन के माध्यम स े सेिाएं प्रिान करने के सीजमत उद्देश्य के जलए िैजिक संस्ट्थान माना िाएगा।" 2. यह अजधसूचना दिनांक 01 माच,ा 2023 स ेलागू होगी। [फा. स.ं सीबीआईसी-190354/21/2023- टीओ (टीआरय-ू II) सीबीईसी] रािीि रंिन, अिर सजचि नोट: प्रधान अजधसूचना संख् या 12/2017 -केन्‍द द्रीय कर (िर), दिनांक 28 िनू , 2017 को सा.का.जन. 691 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण म ें प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख् या 15/2022- केन्‍द द्रीय कर (िर), दिनांक 30 दिसम् बर, 2022, जिसे सा.का.जन 926 (अ), दिनांक 30 दिसम् बर, 2022 के तहत प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह।ै MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 28th February, 2023 No. 01/2023 -Central Tax (Rate) G.S.R. 141(E).— In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, 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 amendment further to amend the notification of the Government of India, Ministry of Finance (Department of Revenue), No.12/2017-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. 691(E), dated the 28th June, 2017, namely:— In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: - “(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.”. 2. This notification shall come into force with effect from the 01st March, 2023. [F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC] RAJEEV RANJAN Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 - Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and last amended vide notification No. 15/2022 - Central Tax (Rate), dated the 30th December, 2022 vide number G.S.R. 926(E), dated the 30th December, 2022.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अजधसचू ना नई दिल्ली, 28 फरिरी, 2023 सख्ं या 02/2023-केंद्रीय कर (िर) सा.का.जन. 142(अ).—केन्‍द द्रीय माल एि ं सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 9 की उप-धारा (3) द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंद्र सरकार, िीएसटी पररषि की जसफाररिों के आधार पर, एतिद्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 13/2017- केन्‍द द्रीय कर (िर), दिनांक 28 िून, 2017, जिस े सा.का.जन. 692 (अ), दिनांक 28 िनू , 2017 के तहत भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप- खंड (i) म ेंप्रकाजित दकया गया था, म ेंऔर आगे भी जनम्नजलजखत संिोधन करती ह,ैं यथा:- उि अजधसूचना म,ें स्ट्पष्टीकरण म,ें खडं (ि) म,ें "और राज्यों के जिधान मंडल" िब्िों के स्ट्थान पर िब्िों ", राज्यों के जिधान मंडल, न्‍दयायालयों और न्‍दयायाजधकरणों" को प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 01 माच,ा 2023 स ेलागू होगी होगी। [फा. स.ं सीबीआईसी-190354/21/2023- टीओ (टीआरय-ू II) सीबीईसी] रािीि रंिन, अिर सजचि नोट: प्रधान अजधसूचना संख्या 13/2017-केंद्रीय कर (िर), दिनांक 28 िून, 2017, को सा.का.जन. 692 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण म ें प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख्या 05/2022-केंद्रीय कर (िर), दिनांक 13 िलु ाई, 2022, सा.का.जन. 547 (अ), दिनांक 13 िलु ाई, 2022 के तहत प्रकाजित, के द्वारा संिोधन दकया गया ह।ै NOTIFICATION New Delhi, the 28th February, 2023 No. 02/2023-CentralTax (Rate) G.S.R. 142(E).—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 Explanation, in clause (h), for the words “and State Legislatures” the words “, State Legislatures, Courts and Tribunals” shall be substituted. 2. This notification shall come into force with effect from the 01st March, 2023. [F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC] RAJEEV RANJAN Under Secy. Note: The principal notification no. 13/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 05/2022 -Central Tax (Rate), dated the 13th July, 2022 published in the official gazette vide number G.S.R. 547(E), dated the 13th July, 2022.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अजधसचू ना नई दिल्ली, 28 फरिरी, 2023 सख्ं य ा 01/2023- एकीकृत कर (िर) सा.का.जन. 143(अ).—केन्‍द द्रीय माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 12) की धारा 15 की उप धारा (5) और धारा 148 के साथ परित, 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 प्रित् त िजियों का प्रयोग करते हुए, केन्‍द द्र सरकार, इस बात स े संतुष्ट होते हुए दक ऐसा करना िनजहत म ें आिश् यक ह ै और िीएसटी पररषि ् की जसफाररिों के आधार पर, एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 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 ।।, खड 3, उप खडं (i) म ें प्रकाजित दकया गया था, म ें और आगे भी जनम्न जलजखत संिोधन करती ह,ै यथा :- उि अजधसूचना म,ें पैराग्राफ 3 म,ें स्ट्पष्टीकरण म,ें खडं (iv) के बाि, जनम्नजलजखत खंड को अतं ःस्ट्थाजपत दकया िाएगा, अथाात:् - "(iva) िंकाओं के जनिारण हते ु, यह स्ट्पष्ट दकया िाता ह ै दक िैजिक संस्ट्थानों म ें प्रिेि के जलए प्रिेि परीिा आयोजित करने के जलए निे नल टेसस्ट्टंग एिेंसी सजहत केंद्र सरकार या राज्य सरकार द्वारा स्ट्थाजपत दकसी भी प्राजधकरण, बोड ा या जनकाय को जििण संस्ट्थानों म ें प्रिेि के जलए प्रिेि परीिा के संचालन के माध्यम स े सेिाए ं प्रिान करने के सीजमत उद्देश्य के जलए िैजिक संस्ट्थान माना िाएगा।" 2. यह अजधसूचना दिनांक 01 माच,ा 2023 स ेलागू होगी। [फा. स.ं सीबीआईसी-190354/21/2023- टीओ (टीआरय-ू II) सीबीईसी] रािीि रंिन, अिर सजचि नोट: प्रधान अजधसूचना संख् या- 9/2017-एकीकृत कर (िर), दिनांक 28 िून, 2017 को सा.का.जन. 684 (अ), दिनाकं 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण म ें प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख् या 15/2022- एकीकृत कर (िर), दिनांक 30 दिसम् बर, 2022 सा.का.जन 927 (अ), दिनांक 30 दिसम् बर, 2022 के तहत प्रकाजित, के द्वारा संिोधन दकया गया ह।ै NOTIFICATION New Delhi, the 28th February, 2023 No. 01/2023 - Integrated Tax (Rate) G.S.R. 143(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 paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: - “(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.”. 2. This notification shall come into force with effect from the 01st March, 2023. [F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC] RAJEEV RANJAN Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification no. 9/2017 - Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and last amended vide notification no. 15/2022 - Integrated Tax (Rate), dated the 30th December, 2022 published in the official gazette vide number G.S.R. 927 (E), dated the 30th December, 2022. अजधसचू ना नई दिल्ली, 28 फरिरी, 2023 सख्ं या 02/2023- एकीकृत कर (िर) सा.का.जन. 144(अ).—एकीकृत माल एि ं सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 5 की उप धारा (3) के तहत प्रित् त िजियों का प्रयोग करत े हुए, केन्‍द द्र सरकार, एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 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, के भाग II, खड 3, उप खंड (i) म ें प्रकाजित दकया गया था, म ें और आगे भी जनम्न जलजखत सिं ोधन करती ह,ै यथा :- उि अजधसूचना म,ें स्ट्पष्टीकरण म,ें खडं (ि) म,ें "और राज्यों के जिधान मंडल" िब्िों के स्ट्थान पर िब्िों ", राज्यों के जिधान मंडल, न्‍दयायालयों और न्‍दयायाजधकरणों" को प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 01 माच,ा 2023 स ेलागू होगी होगी। [फा. स.ं सीबीआईसी-190354/21/2023- टीओ (टीआरय-ू II) सीबीईसी] रािीि रंिन, अिर सजचि नोट: 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 05/2022-एकीकृत कर (िर), दिनांक 13 िलु ाई, 2022, सा.का.जन. 548 (अ), दिनाकं 13 िुलाई, 2022 के तहत सरकारी रािपत्र म ें प्रकाजित, के द्वारा संिोधन दकया गया ह ै। NOTIFICATION New Delhi, the 28th February, 2023 No. 02/2023- Integrated Tax (Rate) G.S.R. 144(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:-6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] In the said notification, in the Explanation, in clause (h), for the words “and State Legislatures” the words “, State Legislatures, Courts and Tribunals” shall be substituted. 2. This notification shall come into force with effect from the 01st March, 2023. [F. No. CBIC-190354/21/2023-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. 05/2022 -Integrated Tax (Rate), dated the 13th July, 2022 published in the official gazette vide number G.S.R. 548(E), dated the 13th July, 2022. अजधसचू ना नई दिल्ली, 28 फरिरी, 2023 सख्ं य ा 01/2023- सघं राज्य कर (िर) सा.का.जन. 145(अ).—केन्‍द द्रीय माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 12) की धारा 15 की उप धारा (5), और धारा 148 के साथ परित, संघ राज्य माल एि ं सेिा कर अजधजनयम, 2017 (2017 का 14) की धारा 7 की उप धारा (3) और (4), धारा 8 की उप धारा (1), और धारा 21 के उपिाक्य (iv) और उपिाक्य (xxvii) के तहत प्रित् त िजियों का प्रयोग करते हुए, केन्‍द द्र सरकार, इस बात स े संतुष्ट होते हुए ऐसा करना िनजहत म ें आिश् यक ह ै और िीएसटी पररषि की जसफाररिों के आधार पर, एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 12/2017-संघ राज्य कर (िर), दिनांक 28 िनू , 2017, जिसे सा.का.जन. 703 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप खडं (i) म ें प्रकाजित दकया गया था, म ें और आग े भी जनम्न जलजखत संिोधन करती ह,ै यथा: - उि अजधसूचना म,ें पैराग्राफ 3 म,ें स्ट्पष्टीकरण म,ें खडं (iv) के बाि, जनम्नजलजखत खंड को अतं ःस्ट्थाजपत दकया िाएगा, अथाात:् - "(iva) िंकाओं के जनिारण हते ु, यह स्ट्पष्ट दकया िाता ह ै दक िैजिक संस्ट्थानों म ें प्रिेि के जलए प्रिेि परीिा आयोजित करने के जलए निे नल टेसस्ट्टंग एिेंसी सजहत केंद्र सरकार या राज्य सरकार द्वारा स्ट्थाजपत दकसी भी प्राजधकरण, बोड ा या जनकाय को जििण संस्ट्थानों म ें प्रिेि के जलए प्रिेि परीिा के संचालन के माध्यम स े सेिाए ं प्रिान करने के सीजमत उद्देश्य के जलए िैजिक संस्ट्थान माना िाएगा।" 2. यह अजधसूचना दिनांक 01 माच,ा 2023 स ेलागू होगी। [फा. स.ं सीबीआईसी-190354/21/2023- टीओ (टीआरय-ू II) सीबीईसी] रािीि रंिन, अिर सजचि नोट: प्रधान अजधसूचना संख् या 12/2017 - संघ राज्य कर (िर), दिनांक 28 िून, 2017 को सा.का.जन. 703 (अ), दिनांक 28 िनू , 2017 के तहत भारत के रािपत्र, असाधारण म ें प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख् या 15/2022- संघ राज्य कर (िर), दिनांक 30 दिसम्बर, 2022, सा.का.जन 928 (अ), दिनांक 30 दिसम्बर, 2022 के तहत प्रकाजित, के द्वारा सिं ोधन दकया गया ह।ै[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 NOTIFICATION New Delhi, the 28th February, 2023 No. 01/2023 -Union Territory Tax (Rate) G.S.R. 145(E).— In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub- section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017 (14 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 amendment further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017-Union Territory 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. 703 (E), dated the 28th June, 2017, namely: - In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: - “(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.”. 2. This notification shall come into force with effect from the 01st March, 2023. [F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC] RAJEEV RANJAN Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 12/2017 – Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 703 (E), dated the 28th June, 2017 and last amended by notification No. 15/2022 – Union Territory Tax (Rate), dated the 30th December, 2022 vide number G.S.R. 928(E), dated the 30th December, 2022. अजधसचू ना नई दिल्ली, 28 फरिरी, 2023 सख्ं या 02/2023- सघं राज्य कर (िर) सा.का.जन. 146(अ).—संघ राज्य माल एि ं सेिा कर अजधजनयम, 2017 (2017 का 14) की धारा 7 की उप धारा (3) के तहत प्रित्त िजियों का प्रयोग करत े हुए, केन्‍द द्र सरकार, िीएसटी पररषि की जसफाररिों के आधार पर, एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 13/2017-संघ राज्य कर (िर), दिनांक 28 िून, 2017, जिस े सा.का.जन. 704 (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 जनम्न जलजखत संिोधन करती ह,ै यथा:- उि अजधसूचना म,ें स्ट्पष्टीकरण म,ें खडं (ि) म,ें "और राज्यों के जिधान मंडल" िब्िों के स्ट्थान पर िब्िों ", राज्यों के जिधान मंडल, न्‍दयायालयों और न्‍दयायाजधकरणों" को प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 01 माच,ा 2023 स ेलागू होगी होगी। [फा. स.ं सीबीआईसी-190354/21/2023- टीओ (टीआरय-ू II) सीबीईसी] रािीि रंिन, अिर सजचि नोट: प्रधान अजधसूचना संख्या 13/2017-संघ राज्य कर (िर), दिनांक 28 िून, 2017, को सा.का.जन. 704 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण म ें प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] संख्या 05/2022-संघ राज्य कर (िर), दिनांक 13 िलु ाई, 2022, सा.का.जन. 549 (अ), दिनाकं 13 िलु ाई, 2022 के तहत सरकारी रािपत्र म ें प्रकाजित, के द्वारा संिोधन दकया गया ह ै। NOTIFICATION New Delhi, the 28th February, 2023 No. 02/2023- Union Territory Tax (Rate) G.S.R. 146(E).— In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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-Union Territory 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. 704(E), dated the 28th June, 2017, namely:- In the said notification, in the Explanation, in clause (h), for the words “and State Legislatures” the words “State Legislatures, Courts and Tribunals” shall be substituted. 2. This notification shall come into force with effect from the 01st March, 2023. [F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC] RAJEEV RANJAN Under Secy. Note: -The principal notification no. 13/2017 - Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 05/2022 -Union Territory Tax (Rate), dated the 13th July, 2022 published in the official gazette vide number G.S.R. 549(E), dated the 13th July, 2022. 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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