[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION
No. 39/2023-Central Tax

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, –
(i) for serial number 39 and the entries relating thereto, the following serial number and entries shall be substituted
and shall be deemed to have been substituted, namely:-

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