Recent Amendments – Notifications/Trade Circulars
CGST Notification and Circulars
Notification No. 39/2023-Central Tax, New Delhi, the 17th August, 2023
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G.S.R (E).– In exercise of the powers under section 3 read with section 5 of the Central Goods and Services
Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the
Central Government, hereby makes the following further amendments in the notification of the Government of India
in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th June, 2017 published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the
19th June, 2017, namely: -
In the said notification, in Table II, with effect from the 4th April, 2022, –
for serial number 39 and the entries relating thereto, the following serial number and entries shall be
substituted and shall be deemed to have be.......