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of <h1>Govt amends Notification No. 66/2017 to exclude certain claims from tax exemption on goods advances under CGST Act.</h1> The Central Government has amended Notification No. 66/2017-Central Tax, effective from October 1, 2023. This amendment, issued under Notification No. 50/2023, specifies that the exemption from tax payment on advances received for the supply of goods will exclude registered persons supplying specified actionable claims. This change is made under the authority of section 148 of the Central Goods and Services Tax Act, 2017, following recommendations from the Council. The amendment is documented in the Gazette of India and involves inserting specific wording into the original notification.
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