NOTIFICATION 2023 – WEEK 43TH

CBIC Notification – Week 43th

1. Notification No. 52/2023 – Central Tax, Dated 26^thOctober, 2023.

Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017 In the said rules, for FORM GST REG-08, the FORM GST REG – 08.

https://taxinformation.cbic.gov.in/view-pdf/1009923/ENG/Notifications

2. Notification No. 05/2023 – Integrated Tax, Dated 26^thOctober, 2023.

Seeks to notify supplies and class of registered person eligible for refund under IGST Route.

https://taxinformation.cbic.gov.in/view-pdf/1009924/ENG/Notifications

3. Circular No. 202/14/2023 – GST, Dated 27^thOctober, 2023.

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017.

https://taxinformation.cbic.gov.in/view-pdf/1003185/ENG/Circulars

4. Circular No. 203/15/2023 – GST, Dated 27^thOctober, 2023.

Clarification regarding determination of place of supply in various cases.

https://taxinformation.cbic.gov.in/view-pdf/1003186/ENG/Circulars

5. Circular No. 204/16/2023 – GST, Dated 27^thOctober, 2023.

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST.

https://taxinformation.cbic.gov.in/view-pdf/1003187/ENG/Circulars

6. Notification No. 78/2023 – Customs (N.T.) , Dated 23^thOctober, 2023.

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver.

https://taxinformation.cbic.gov.in/view-pdf/1009921/ENG/Notifications

7. Circular No. 25/2023 – Customs, Dated 25^thOctober, 2023.

Amendment in Circular No 11/2013 dated 06.03.2013 for inclusion of Surat, under jurisdiction of Commissioner of Customs, Ahmedabad.

https://taxinformation.cbic.gov.in/view-pdf/1003184/ENG/Circulars

8. Circular No. 26/2023 – Customs, Dated 26^thOctober, 2023.

Revised All Industry Rates of Duty Drawback.

https://taxinformation.cbic.gov.in/view-pdf/1003183/ENG/Circulars

DGFT Notification – Week 43th

1. Notification No. 39/2023– Dated 23^thOctober, 2023.

Import of Human Embryo and Human Gametes under ITC(HS) 0511 99 99 is ‘Prohibited’ in accordance with the ART (Regulation) Act 2021 and the Surrogacy (Regulation) Act, 2021.

https://content.dgft.gov.in/Website/dgftprod/c4c2a975-a8d3-4272-a094-f177c5c3d1f6/Notification%2039%20dt%2023-10-23%20Eng-.pdf

2. Notification No. 40/2023 – Dated 26^thOctober, 2023.

Policy Condition 1 of Chaper 15 of ITC (HS), 2022 is updated in reference to FSSAI Regulations.

https://content.dgft.gov.in/Website/dgftprod/cb871673-f4b2-40a5-b2d7-214d3979c741/Notification%2040%20dt%2026-10-23%20Eng.pdf

3. Notification No. 37/2023 – Dated 18^thOctober, 2023.

Time Period for accreditation of Halal Certification Bodies and registration of Export Units have been extended by a period of six months i.e., upto 5th April 2024.

https://content.dgft.gov.in/Website/dgftprod/e42a8e35-984b-4b3a-820d-1a15d5ebd508/DGFT%20Notification%20No.%2041-2023-English.pdf

NOTIFICATION 2023 – WEEK 43TH

43th Week Updates 28th October, 2023

1. Notification No. 52/2023 – Central Tax, Dated 26th October, 2023.

2. Notification No. 05/2023 – Integrated Tax, Dated 26th October, 2023.

3. Circular No. 202/14/2023 – GST, Dated 27th October, 2023.

4. Circular No. 203/15/2023 – GST, Dated 27th October, 2023.

5. Circular No. 204/16/2023 – GST, Dated 27th October, 2023.

6. Notification No. 78/2023 – Customs (N.T.) , Dated 23th October, 2023.

7. Circular No. 25/2023 – Customs, Dated 25th October, 2023.

8. Circular No. 26/2023 – Customs, Dated 26th October, 2023.

1. Notification No. 39/2023– Dated 23th October, 2023.

2. Notification No. 40/2023 – Dated 26th October, 2023.

3. Notification No. 37/2023 – Dated 18th October, 2023.