Integrated Goods and Services Tax (Amendment) Act, 2023

No: 31 Dated: Aug, 18 2023

Integrated Goods and Services Tax (Amendment) Act, 2023

An Act further to amend the Integrated Goods and Services Tax Act, 2017.

BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows:-

1. (1) This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023.

    (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. 

2. In section 2 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in clause (17), for sub-clause (vii), the following sub-clause shall be substituted, namely:-