Article analyses 14 Notifications issued by CBIC on 28.02.2023 to give effect to recommendation of 49th GST Council Meeting. CBIC issued Notification No. 01/2023-Central Tax (Rate) to 04/2023-Central Tax (Rate) and also issued similar notifications under UTGST and IGST Act, 2017. In Addition to these, CBIC issued Notification No. 01/2023- Compensation Cess (Rate) and Notification No.14/2023- Customs dated 28th Feb, 2023.
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