Goods or services (except few specfied) may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid - scope extended - Amendment in Notification No. 01/2023-Integrated Tax, dated the 31st July, 2023

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....of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 05/2023 - Integrated Tax New Delhi, the 26th October, 2023 G.S.R. 797(E).- In exercise of the powers conferred by sub-section (4) of section 16 of Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the n....

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....such goods or services may claim the refund of tax so paid; and (ii) all suppliers to a Developer or a unit in Special Economic Zone undertaking authorised operations as the class of persons who may make supply of goods or services (except the goods specified in column (3) of the TABLE below) to such Developer or a unit in Special Economic Zone for authorised operations on payment of inte....