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Untitled 1
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 03/2023- Integrated Tax
(Rate)
New Delhi, dated the 28th February, 2023
G.S.R.… (E):- In exercise of the powers conferred by sub-section (1) of
section 5 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the
recommendations
of the Council, hereby makes the following further amendments in the
notification of the Government
of India in the Ministry of Finance (Department of Revenue), No.
1/2017-Integrated Tax (Rate), dated the
28th June, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number
G.S.R. 666(E)., dated the 28th June, 2017, namely:-
In the said notification, -
(i) in Schedule I –5%, against S. No. 91A, in column (3), for the entry, the
following entry shall be
substituted, namely: -
“Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery,
pre-packaged and
labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and
labelled ”;
(i) in Schedule II –12%, after S. No. 186 and entries relating thereto, the
following S. No. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
| “186A |
8214 |
Pencil sharpeners”;
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(ii) in Schedule III –18%, against S. No. 302A, in column (3), at the end, the
brackets and words “[other
than pencil sharpeners]” shall be inserted.
2. This notification shall come into force on the 1st day of March, 2023.
[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
(RAJEEV RANJAN )
Under Secretary
Note: - The principal notification No.1/2017-Integrated Tax (Rate), dated the
28th June, 2017, was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 666(E), dated the 28th
June, 2017 and was last amended by notification No. 12/2022 –Integrated Tax
(Rate), dated the 30th December,
2022, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R.917(E), dated the 30th December, 2022.
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