The Notifications as initially published is presented. Subsequent amendments is not updated in the respective Notifications.

IGST Notification

Notification No. 05/2023 – Integrated Tax, Dated 26^th October, 2023

Seeks to notify supplies and class of registered person eligible for refund under IGST Route

Notification No. 04/2023 – Integrated Tax, Dated 29^th September, 2023

It is notified that the Principal Commissioner of Central Tax, Bengaluru West and all the officers subordinate to him as the officers empowered to grant registration in case of supply of online money gaming provided or agreed to be provided by a person located in non-taxable territory and received by a person in India. This Notification comes into effect from 01/10/2023.

Notification No. 03/2023 – Integrated Tax, Dated 29^th September, 2023

It is notified that ,with effect from 01/10/2023,.the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the IGST Act,2017 and not under the provisions of section 3 of the Customs Tariff Act, 1975

Notification No. 02/2023 – Integrated Tax, Dated 29^th September, 2023

It is notified that the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 related to GST leviability on online Gaming will come into effect from the 1st day of October, 2023.

Notification No. 01/2023 – Integrated Tax, Dated 31^st July, 2023

Seeks to notify all goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid.