[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. 01/2024-Central Tax (Rate)
New Delhi, the 3rd January, 2024

G.S.R. ......(E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of
section 15 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, Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the
28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
673(E), dated the 28thJune, 2017, namely:-

In the said notification, in Schedule I – 2.5%, -
(i) against S. No. 165, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall
be substituted;

(ii) against S. No. 165A, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall
be substituted;

2. This notification shall come into force with effect from the 4th day of January, 2024.

[F. No. 190354/223/2023-TRU]
(Nitish Karnatak)
Under Secretary

Note: - The principal notification No.1/2017-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. 673(E), dated the 28th June,
2017 and was last amended by notification No. 17/2023 – Central Tax (Rate), dated the 19th October, 2023, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 774(E), dated the 19th
October, 2023.