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        F. Acts / Amendment Acts

        Section 162 - Amendment of section 13.

        Finance Act, 2023
        Integrated Goods and Services Tax

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        GST place of supply amendment omits sub-section 13(9) under the Finance Act, 2023. Section 13 of the Integrated Goods and Services Tax Act is amended to omit sub-section (9). The amendment forms part of the Finance Act, 2023 and is stated to come into force with effect from 01-10-2023 by notification. The operative change is a deletion of the specified sub-section from the place-of-supply provision.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            GST place of supply amendment omits sub-section 13(9) under the Finance Act, 2023.

                            Section 13 of the Integrated Goods and Services Tax Act is amended to omit sub-section (9). The amendment forms part of the Finance Act, 2023 and is stated to come into force with effect from 01-10-2023 by notification. The operative change is a deletion of the specified sub-section from the place-of-supply provision.


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