GST INDIA Biz — Amendment to Notification No. 27/2018–Integrated Tax (Rate) aligning references with Foreign Trade Policy, 2023.

Notification No. 10/2023

Date: July 26, 2023

Subject: Amendment to Notification No. 27/2018–Integrated Tax (Rate) aligning references with Foreign Trade Policy, 2023.

Description:

This notification amends Notification No. 27/2018–Integrated Tax (Rate) by updating references to the Foreign Trade Policy, 2023 and the corresponding Handbook of Procedures. It substitutes incorrect paragraph references and aligns definitions with the latest trade policy framework to ensure consistency in IGST exemptions for export-related supplies.

Issued for earlier notification?
Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).

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