Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 05/2023- Integrated Tax to notify all suppliers to a developer or a unit in Special Economic Zone who make supply of goods and services except as mentioned in the table of Annexure 1 (attached herewith) as the class of goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid.
The said Notification shall be effective from 1st day of October, 2023.
Source: Central Board of Indirect Taxes and Customs (CBIC)
