[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION(ii)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Notification no. 27/2023–Central Tax

New Delhi, dated the 31st July, 2023

S.O. …..(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021 ( 13 of 2021), the Central Government hereby appoints the 1^st day of October, 2023, as the date on which the provisions of section 123 of the said Act shall come into force.

[F.No.CBIC-20006/20/2023-GST]

(Alok Kumar)

Director