[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. 04/2023- 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 6 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public
interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India, Ministry of Finance (Department of Revenue), No.2/2017- 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. 667(E), dated the 28th June, 2017, namely:-
In the said notification, in the Schedule, against S. No. 94, in Column (3), after the item (ii) and the entries
relating thereto, the following item and entry shall be inserted, namely: -
“(iii) Rab, other than pre-packaged and labelled”.

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.2/2017- Integrated Tax (Rate), dated the 28th day of June, 2017,
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
667(E)., dated the 28th day of June, 2017 and was last amended by notification No. 13/2022 – 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. 920(E)., dated the 30th December, 2022.