Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.


Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 07/2023- Central Tax (Rate)

New Delhi, the 26th July, 2023

G.S.R. —–(E). -In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification of the Government of India, Ministry of Finance (Department of Revenue), No.12/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:—
In the said notification, in the Table, against serial number 19C, for the entry in column (3), the following entry shall
be substituted: –
2. This notification shall come into force with effect from 27th July,2023.

[F. No. –CBIC-190354/133/2023-TO(TRU-II)-CBEC]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification no. 12/2017 – Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated the 28th June, 2017 and last amended vide notification no. 01/2023 – Central Tax (Rate), dated the 28th February, 2023 published in the official gazette vide number G.S.R. 141(E), dated the 28th February, 2023.

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