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of <h1>India Revises IGST Rates with Notification No. 15/2023; Changes Impact Input Tax Credit Conditions on Services.</h1> The Government of India has issued Notification No. 15/2023, amending the Integrated Goods and Services Tax (IGST) rates originally outlined in Notification No. 8/2017. The amendments affect serial numbers 8, 10, and 34, specifying conditions for input tax credit on services where the supplier charges a higher integrated tax rate than 5%. Changes include modifications in the wording and omission of certain entries in the classification of services. These amendments will take effect on October 20, 2023.
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