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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION No. 48/2023 – Central Tax

New Delhi, dated the 29^th September, 2023.

G.S.R... (E). –In exercise of the powers conferred by sub-section (2) of section 1 of the Central  Goods  and  Services  Tax  (Amendment)  Act,  2023 (30  of  2023),  the  Central Government  hereby  appoints  the  1^st day  of  October,  2023,  as  the  date  on  which  the provisions  of  the  said Act,  shall come into force.  

[F. No. CBIC-20016/29/2023-GST]

(Raghavendra Pal Singh)  

Director