DATED 28/02/2023
Notification No. | Effective date | Amendments |
| 01/2023 -Central Tax (Rate) | 01/03/2023 | GST exemption to educational institutions and Central/State educational boards for conduct of entrance examination to any authority, board or a body set up by the Central Government or State Government including National Testing Agency for admission to educational institutions. |
| 02/2023 -Central Tax (Rate) | 01/03/2023 | RCM applicable on taxable services provided by Courts and Tribunals such as renting of premises to telecommunication companies for installation of towers, renting of chamber to lawyers etc. |
| 03/2023 -Central Tax (Rate) | 01/03/2023 | CBIC lowers tax rates for “pencil sharpeners” from 18% to 12% and “pre-packaged and labelled rab” from 18% to 5%. |
| 04/2023 -Central Tax (Rate) | 01/03/2023 | CBIC lowers tax rates for “rab (other than pre-packaged and labelled)” from 18% to NIL. |
