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TMI BlogGoods or services may be exported or supplied to SEZ on payment of integrated tax (IGST) and refund may be claimed thereafter - This facility of payment of IGST first and claim of refund later is not available for certain goods as specifiedX X X X Extracts X X X X X X X X Extracts X X X X ..... Indirect Taxes and Customs Notification No. 01/2023 - Integrated Tax New Delhi, dated the 31st July, 2023 G.S.R. 578 (E).-- In exercise of the powers conferred by sub-section (4) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereafter referred to as the "said Act"), the Central Government on the recommendations of the Council, hereby notifies 1[(i) all goods or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 2 of the Special Economic Zone Act, 2005 (28 of 2005), (ii) the term "Developer" shall have the same meaning as defined in clause (g) of Section 2 of the Special Economic Zone Act, 2005 (28 of 2005), (iii) the term "Special Economic Zone" shall have the same meaning as defined in clause (za) of Section 2 of the Special Economic Zone Act, 2005 (28 of 2005), (iv) the term "unit" sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name. 8. 2403 19 10 Smoking mixtures for pipes and cigarettes 9. 2403 19 90 Other smoking tobacco bearing a brand name 10. 2403 19 90 Other smoking tobacco not bearing a brand name 11. 2403 91 00 "Homogenised" or "reconstituted" tobacco, bearing a brand name 12 2403 99 10 Chewing tobacco (without lime tube) 13. 2403 99 10 Chewing tobacco (with lime tube) 14. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han those of citrus fruit namely: - * Of peppermint (Mentha piperita); * Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis Explanation. - (i) In this Table, "tariff item", "sub-heading", "heading" and "chapter" shall mean respectively a tariff item, sub-heading, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n using such name or mark with or without any indication of the identity of that person. 2. This notification shall come into force with effect from the 1st day of October, 2023. [F. No. CBIC-20006/20/2023-GST] (Alok Kumar) Director *************** NOTES:- 1. Substituted vide NOTIFICATION NO. 05/2023 - Integrated Tax dated 26-10-2023 w.e.f. 01-10-2023 before it was read as, "all goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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