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GST Review November-2023

Notification No. 16/2023-Central Tax (Rate) New Delhi, 19th October, 2023

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G.S.R (E).- In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.17/2017- Central 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. 696(E) dated the 28th June, 2017, namely:- In the said notification, in clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other motor vehicle except omnibus” shall be substituted; after clause (i), the following clause shall be inserted, namely:- “(ia) services by way of transportation of passengers by an omnibus except where the perso.......