The Central Board of Indirect Taxes and Customs (CBIC), vide notification no. 12/2023- Integrated Tax (Rate) G.S.R. 690(E) issued on 26th September 2023 has notified the amendment in the notification no. 09/2023 which mentions exemptions on supply of services under Integrated Goods and Services Tax Act, 2017(IGST Act). The notification shall come into force with effect from the 1st October, 2023.
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, 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).”
Proviso before amendment against serial number 10, in column (3)
Provided that the exemption shall not apply to – (i) online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or
(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.
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