Notification No. 11/2023
Date: September 26, 2023
Subject: Amendment to Notification No. 8/2017–Integrated Tax (Rate) excluding services relating to non-taxable territory.
Description:
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by omitting the words relating to services provided to persons located in non-taxable territory in the context of transportation of goods. The amendment restricts the scope of concessional treatment and aligns the provision with place of supply principles.
Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).