Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 01/2023 – Integrated Tax to notify all goods and services other than those mentioned in the table 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 will be effective from 1st day of October, 2023.
Source: Central Board of Indirect taxes and Customs (CBIC)
