Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 3, verbatim (show)
Section 3
Section 3. Amendment of section 5
In section 5 of the principal Act, in sub-section (1), in the proviso, after the words "integrated tax on goods", the words "other than the goods as may be notified by the Government on the recommendations of the Council" shall be inserted.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Amendment of section 5 3
Questions to answer on the file2 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 5 of the IGST Act, 2017 | this provision requires Section 5 of the IGST Act, 2017 | other than the goods as may be notified |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
See also
- Section 5 of the IGST Act, 2017: levy and collection
References
- Central Board of Indirect Taxes and Customs. "Section 3. Amendment of section 5". Integrated Goods and Services Tax (Amendment) Act, 2023, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Integrated Goods and Services Tax (Amendment) Act, 2023, Section 3 on the CBIC tax information portal