Exemptions on supply of services under IGST Act - Services received from a provider of service located in a non- taxable territory - Seeks to amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.

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..... OTIFICATION No. 12/2023- Integrated Tax (Rate) New Delhi, the 26th September, 2023 G.S.R. 690(E).-- In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, sub-section (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 Ser .....

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..... 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, 201 .....

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