Introduction: The Ministry of Finance, through Notification No. 39/2023-Central Tax, dated 17th August 2023, has introduced amendments to the previously issued Notification No. 02/2017-Central Tax, dated 19th June 2017. This alteration holds significance in the context of the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The notification aims to modify certain aspects within the existing framework to enhance its applicability and relevance.
Notification Highlights: The Notification No. 39/2023-Central Tax focuses on introducing amendments to the earlier notification, No. 02/2017-Central Tax. The amendments primarily affect the territorial jurisdiction and tax implications in specific regions. These alterations take effect from the 4th of April 2022.
Key Amendments: The notification provides a breakdown of specific amendments to be made in Table II of Notification No. 02/2017-Central Tax:
1. Serial Number 39: The existing serial number 39, along with its entries, is replaced with new details regarding the Guntur district. The revised description encompasses districts from West Godavari to Tirupati in Andhra Pradesh. It also covers territorial waters and the seabed within the state.
2. Serial Number 101: Serial number 101 is updated with information related to the Tirupati district. The revised description includes districts of Chittoor, YSR Kadapa, Anantpur, and others in Andhra Pradesh.
3. Serial Number 107: This serial number is modified to account for the Visakhapatnam district. The revised entry comprises districts like Srikakulam, Vizianagaram, and more.
Conclusion: The issuance of Notification No. 39/2023-Central Tax marks a significant step by the Ministry of Finance to refine and update the existing taxation framework. By introducing amendments to Notification No. 02/2017-Central Tax, the government aims to align tax-related policies with changing circumstances and requirements. This step is in line with the continuous efforts to streamline the taxation system, enhance transparency, and facilitate efficient compliance for businesses and taxpayers.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi
Notification No. 39/2023-Central Tax | Dated: 17th August, 2023
G.S.R. 612(E).—In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017, namely: –
In the said notification, in Table II, with effect from the 4th April, 2022, –
(i) for serial number 39 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-
|
“39 |
Guntur | Districts of West Godavari, Krishna, NTR, Eluru, Guntur, Bapatla, Palnadu, Prakasam, SPS Nellore, mandals of Kovvur, Chagullu, Tallapudi, Nidadavole, Undrajavaram, Peravali, Devarapalle, Gopalapuram and Nallajerla of East Godavari District and mandals of Gudur, Chillakaur, Kota, Vakadu, Chittamur, Balayapalli, Venkatagiri, Dakkili, Ozili, Naidupet, Pellakur, Doravarisatram, Sullurpeta and Tada of Tirupati District in the state of Andhra Pradesh.
The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Andhra Pradesh.”; |
(ii) for serial number 101 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-
|
“101 |
Tirupati | Districts of Chittoor, YSR Kadapa, Anantpur, Annamayya, Sri Satyasai, Nandyal, Kurnool and mandals of Buchi Naidu Kandriga, Varadaiahpalem, Satyavedu, Srikalahasti, Thottambedu, Renigunta, yerpedu, Kumara Venkata Bhupala Puram, Nagalapuram, Pichatur, Narayanavanam, Tirupati Urban, Tirupati Rural, Chandragiri, Pakala, Ramachandrapuram, Vadamalapet, Puttur, Yerravaripalem and Chinnagottigallu of Tirupati district in the State of Andhra Pradesh.”; |
(iii) for serial number 107 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-
|
“107 |
Visakhapatnam | In the Districts of Srikakulam Vizianagaram, Visakhapatnam, Anarkapalli, Alluri Sitaramaraju, Parvatipurammanyam, Dr. B.R. Ambedkar Konaseema, Kakinada and mandals of Rajamahendravaram Urban, Rajamahendravaram Rural, Kadiam, Rajanagaram, Seethanagaram, Korukonda, Gokavaram, Anaparthi, Biccavolu and Rangampeta of East Godavari District in the State of Andhra Pradesh.”. |
[F. No. CBIC-20016/18/2023-GST]
RAGHAVENDRA PAL SINGH, Director
Note: The principal notification No. 02/2017- Central Tax, dated the 19th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017, and subsequently amended vide Notification No. 02/2021 – Central Tax , dated the 12th January, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 18(E), dated the 12th January, 2021 and last amended vide Notification No. 02/2022-Central Tax dated the 11th March, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 11th March, 2022.
