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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 7/2022-Central Tax (Rate)
New Delhi, the 13th July, 2022
G.S.R. .....(E).- In exercise of the powers conferred by sub-section (1) of
section 11 of the Central Goods and Services
Tax Act, 2017 (12 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.2/2017-Central 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. 674(E),
dated the 28th June, 2017, namely:-
In the said notification,
(A) in the Schedule, -
(i) against S. Nos. 9 and 22, in column (3), for the portion beginning with the
words “other than those put up in”
and ending with the words “conditions as in the ANNEXURE I]”, the words “, other
than pre-packaged and labelled”
shall be substituted;
(ii) against S. No. 26, for the entry in column (3), the entry “Curd, Lassi,
Butter milk, other than pre-packaged
and labelled” shall be substituted;
(iii) against S. Nos. 27, 29, 30B, 45, 46A, in column (3), for the portion
beginning with the words “other than
those put up in” and ending with the words “conditions as in the ANNEXURE I]”,
the words “, other than pre-packaged
and labelled” shall be substituted;
(iv) against S. No. 46B, in column (3), for the portion beginning with the
words “[other than those” and ending
with the words “conditions as in the ANNEXURE I]”, the words “, other than
pre-packaged and labelled” shall be
substituted;
(v) against S. Nos. 65, 66, 67, 68, 69, 70, 71,72, 73, 74 and 75, in column
(3), for the portion beginning with
“[other than those” and ending with the words “conditions as in the ANNEXURE
I]]”, the words “, other than pre packaged and labelled” shall be substituted;
(vi) against S. Nos. 77 and 78, in column (3), for the portion beginning with
the words “[other than those” and
ending with the words “conditions as in the ANNEXURE I]]”, the words “, other
than pre-packaged and labelled”
shall be substituted;
(vii) against S. No. 94, for the entry in column (3), the entry “(i)Jaggery
of all types including Cane Jaggery (gur),
Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar,
other than pre-packaged and
labelled” shall be substituted;
(viii) against S. No. 95, in column (3), after the word “Murki”, the words
and symbols “, other than pre-packaged
and labelled” shall be inserted;
(ix) against S. No. 97A, in column (3), for the portion beginning with the
words “other than those put up” and
ending with the words “as specified in the ANNEXURE I]”, the words “, other than
pre-packaged and
labelled” shall be substituted;
(x) against S. No. 99, in column (3), the word “purified, ” shall be omitted;
(xi) against S. No. 108, in column (3), for the portion beginning with the
words “[other than those” and ending
with the words “conditions as in the ANNEXURE I]]”, the words “, other than
pre-packaged and labelled”
shall be substituted;
(xiii) S. Nos. 118 and 122 and the entries relating thereto shall be omitted;
(xiv) against S. No. 132A, in column (3), for the portion beginning with the
words “other than those put up” and
ending with the words “as in the ANNEXURE I]”, the words “, other than
pre-packaged and labelled” shall
be substituted;
(xv) S. No. 141 and the entries relating thereto shall be omitted;
(B) after the Schedule, in the Explanation, for clause (ii), the following
clause shall be substituted, namely:-
“(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged
commodity’ as defined in clauses (l) of
section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in
which the commodity is pre-packed or
a label securely affixed thereto is required to bear the declarations under the
provisions of the Legal Metrology Act,
2009 (1 of 2010) and the rules made thereunder.”.
2. This notification shall come into force on the 18th day of July, 2022.
[F. No.190354/172/2022-TRU]
(Vikram Vijay Wanere)
Under Secretary to the Government of India
Note: - The principal notification No.2/2017-Central 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. 674(E), dated the 28th June,
2017, and was last amended vide notification No. 19/2021-Central Tax (Rate)
dated the 28th December, 2021,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 895(E), dated
the 28th December, 2021.
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