CBIC Notification – Week 43th

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


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

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


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

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


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

Clarification regarding determination of place of supply in various cases.


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

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


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

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


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

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


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

Revised All Industry Rates of Duty Drawback.


DGFT Notification – Week 43th

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


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

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


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