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<h1>Integrated Goods and Services Tax (Amendment) Act, 2023 effective October 1 under Notification No. 02/2023.</h1> The Central Government has announced that the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023, will come into effect on October 1, 2023. This notification, issued by the Ministry of Finance's Department of Revenue and the Central Board of Indirect Taxes and Customs, is formalized under Notification No. 02/2023 - Integrated Tax.