[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. 13/2022-Central Tax (Rate)
New Delhi, the 30th December, 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, 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-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, in the Schedule, -
(i) against S. No. 102, in column (3), for the entry, the following entry shall be substituted, namely: -
“Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass,
hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]”;
(ii) after S. No. 102B and the entries relating thereto, following S. No. and entries shall be inserted, namely:

-
(1) (2) (3)
“102C 2302, 2309 Husk of pulses including Chilka, Concentrates including chuni or churi,
Khanda”.
2. This notification shall come into force with effect from the 1st day of January, 2023.

[F.No. CBIC-190354/316/2022-TRU Section-CBEC]
(Vikram Vijay Wanere)
Under Secretary

Note: - The principal No.2/2017-Central Tax (Rate),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 by notification No. 07/2022 – Central Tax (Rate), dated the 13th July, 2022, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 553(E), dated the 13th July,
2022.