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Important Amendments by The Finance (No. 2) Act, 2024 – Charitable Trusts
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December 2023

Recent Developments in GST

By G. G. Goyal, Chartered Accountant | C. B. Thakar, Advocate

Reading Time 18 mins

NOTIFICATIONS RELATING TO RATE OF TAX

1. The Government has issued various notifications, all dated 19th October, 2023, for amending certain entries in Schedules prescribing rate of tax. The short gist is as under:

Sr.	Notification No.	Indicative Change
(i)	Notification No. 12/2023-Central Tax (Rate)	To effect changes in notification no. 11/2017. The change is regarding conditions about eligibility of ITC in given circumstances.
(ii)	Notification No. 13/2023-Central Tax (Rate)	To effect changes in notification no. 12/2017 Central Tax (Rate) dated 28^th June, 2017. The changes are mainly related to the tax rate for supply to the Government.
(iii)	Notification No. 14/2023-Central Tax (Rate)	To amend notification no. 13/2017 — Central tax (Rate) dated 28^th June, 2017. The changes are relating to services Read More Download PDF Share Previous Post Next Post You May Also Like Tax Implications on Assignment of Lease-Hold Rights December 11, 2023 Goods and Services Tax December 11, 2023 Join Our Mailing List Resources Subscribe Advertise Golden Content © Copyrights Bombay Chartered Accountants' Journal 2024 Privacy policy \| Disclaimer kwebmaker™