Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator - Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.

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..... New Delhi, 19th October, 2023 G.S.R. 772 (E).-In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 1 .....

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..... clause (20) of section 2 of the Companies Act, 2013(18 of 2023).". 2. This notification shall come into force with effect from the 20th day of October, 2023. [F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC] (Rajeev Ranjan) Under Secretary to the Government of India Note:-The principal notification No. 14/2017 -Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 689(E), dated .....

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