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6683 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99
EXTRAORDINARY
PART II —Section 3 —Sub-section ( i)
PUBLISHED BY AUTHORITY
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No. 607] NEW DELHI, THURSDAY , OCTOBER 19 , 2023/ ASVINA 27, 1945
CG-DL-E-20102023-249570
CG-DL-E-20102023-249570
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MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 19th October, 2023
No. 17 /2023 -Central Tax (Rate)
G.S.R. 774(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, -
(A) in Schedule I – 2.5%, -
(i) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be insert ed, namely: -
(1) (2) (3)
“92A. 1703 Molasses”;
(ii) after S. No. 96 and the entries relating thereto, the following S. No. and ent ries shall be inserted, namely: -
(1) (2) (3)
“96A. 1901 Food preparation of millet flour, in powder form, containing at least 70%
millets by weight, pre -packaged and labelled”;
(B) in Schedule III – 9%,
(i) against S. No. 13, in column (3), for the words and figures “ of heading 1905 ”, the words and figures
“of heading 1905; food preparation of millet flour, in powder form, conta ining at least 70% millets by
weight, pre -packaged and labelled ” shall be substituted;
(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3)
“25A. 2207 10
12 Spirits for industrial use ”;
(C) in Schedule IV – 14%, S. No. 1 and the entries relating thereto shall be omitted .
2. This notification shall come into force with effect from the 20th day of October, 2023.
[F. No. CBIC -190354/195/2023 -TO(TRU -II)-CBEC]
VIKRAM WANERE, Under Sec y.
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 ame nded by notification No. 11/2023 – Central Tax (Rate), dated the 29th September,
2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number
G.S.R. 711(E), dated the 29th September, 2023.
(1) (2) (3)
(1) (2) (3)
(1) (2) (3)
NOTIFICATION
New Delhi, the 19th October, 2023
No. 20/2023 - Integrated Tax (Rate)
G.S.R. 775(E).—In exercise of the powers conferred by sub -section (1) of sec tion 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 28thJune, 2017,
published in the Gazett e of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 666(E).,
dated the 28thJune, 2017, namely: -
In the said notification, -
(A) in Schedule I – 5%, -
(i) after S. No. 92 and the entries relating thereto, the following S. No. a nd entries shall be inserted, namely: -
(1) (2) (3)
“92A. 1703 Molasses”;
(ii) after S. No. 96 and the entries relating thereto, the following S. No. and ent ries shall be inserted, namely: -
(1) (2) (3)
“96A. 1901 Food preparation of millet flour, in powder form, containing at least 70%
millets by weight, pre -packaged and labelled”;
(B) in Schedule III – 18%,
(i) against S. No. 13, in column (3), for the words and figures “ of heading 1905 ”, the words and figures
“of heading 1905; food preparation of millet f lour, in powder form, containing at least 70% millets by
weight, pre -packaged and labelled ” shall be substituted;
(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3)
“25A. 2207 10
12 Spirits for industrial use”;
(C) in Schedule IV – 28%, S. No. 1 and the entries relating thereto shall be omitted .
2. This notification shall come into force with effect from the 20th day of October, 2023.
[F. No. CBIC -190354/195/2023 -TO(TRU -II)-CBEC ]
VIKRAM WANERE, Under Secy.
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. 14/2023 – Integrated Tax (Rate), dated the 29th September,
2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R.
712(E), dated the 29th Septe mber, 2023.
(1) (2) (3)
(1) (2) (3)
(1) (2) (3)
NOTIFICATION
New De lhi, the 19th October, 2023
No. 17/2023 - Union Territory Tax (Rate)
G.S.R. 776(E).— In exercise of the powers conferred by sub -section (1) of section 7 of the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on th e 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 -Union Territory 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. 710(E).,
dated the 28thJune, 2017, namely: -
In the said notification, -
(A) in Schedule I – 2.5%, -
(i) after S. No. 92 and the entries r elating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3)
“92A. 1703 Molasses”;
(ii) after S. No. 96 and the entries relating thereto, the following S. No. and ent ries shall be inserted, namely: -
(1) (2) (3)
“96A. 1901 Food preparation of millet flour, in powder form, containing at least 70%
millets by weight, pre -packaged and labelled”;
(B) in Schedule III – 9%,
(i) against S. No. 13, in column (3), for the words and figures “ of heading 1905 ”, the words and figures
“of head ing 1905; food preparation of millet flour, in powder form, containing at least 70% millets by
weight, pre -packaged and labelled ” shall be substituted;
(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3)
“25A. 2207 10
12 Spirits for industrial use”;
(C) in Schedule IV – 14%, S. No. 1 and the entries relating thereto shall be omitted .
2. This notification shall come into force with effect from the 20th day of October, 2023.
[F. No. CBIC -190354/195/2023 -TO(TRU -II)-CBEC]
VIKRAM WANERE, Under Secy.
Note: - The principal notification No. 1/2017 - Union Territory 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. 710(E)., dated the
28th June, 2017 and was last amended by notification No. 11/2023 – Union Territory Tax (Rate), dated the 29th
September, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide
number G.S.R. 713(E), dated the 29th September, 2023.
(1) (2) (3)
NOTIFICATION
New Delhi, the 19th October, 2023
No. 18/2023 -Central Tax (Rate)
G.S.R. 777(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 Gover nment, 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), N o.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, after S . No. 94 and the entries relating thereto, the following S. No. and
entries shall be inserted, namely: -
(1) (2) (3)
“94A. 1901 Food preparation of millet flour, in powder form, containing at
least 70% millets by weight, other than pre -packaged and
labell ed”.
2. This notification shall come into force with effect from the 20th day of October, 2023.
[F. No. CBIC -190354/195/2023 -TO(TRU -II)-CBEC]
VIKRAM WANERE, Under Secy.
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 by notification No. 04/2023 – Central Tax (Rate), dated the 28th February,
2023, p ublished in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R.
150(E)., dated the 28th February, 2023.
(1) (2) (3)
NOTIFICATION
New Delhi, the 19 th October, 2023
No. 21/2023 - Integrated Tax (Rate)
G.S.R. 778(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, 201 7, 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, after S. No. 94 and the entries relating thereto, the followin g S. No. and
entries shall be inserted, namely: -
(1) (2) (3)
“94A. 1901 Food preparation of millet flour, in powder form, containing at
least 70% millets by weight, other than pre -packaged and
labelled”.
2. This notification shall come into force with e ffect from the 20th day of October, 2023.
[F. No. CBIC -190354/195/2023 -TO(TRU -II)-CBEC]
VIKRAM WANERE, Under Secy.
Note: -The principal notification No.2/2017 - Integrated Tax (Rate), dated the 28th June, 2017 was published in the
Gazette of India, Extra ordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 667(E)., dated the 28th
June, 2017 and was last amended by notification No. 04/2023 – Integrated Tax (Rate), dated the 28th February,
2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R.
151(E)., dated the 28th February, 2023.
(1) (2) (3)
NOTIFICATION
New Delhi, the 19 th October, 2023
No. 18/2023 - Union Territory Tax (Rate)
G.S.R. 779(E).— In exercise of the powers conferred by sub -section (1) of section 8 of the Union Territory
Goods and Services Tax Act, 2017 (14 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 notific ation of the Government of India, Ministry of Finance (Department of Revenue), No.
2/2017 -Union Territory (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. 711(E), d ated the 28th June, 2017, namely: -:-
In the said notification, in the Schedule, after S. No. 94 and the entries relating thereto, the following S. No. and
entries shall be inserted, namely: -
(1) (2) (3)
“94A. 1901 Food preparation of millet flour, in pow der form, containing at
least 70% millets by weight, other than pre -packaged and
labelled”.
2. This notification shall come into force with effect from the 20th day of October, 2023.
[F. No. CBIC -190354/195/2023 -TO(TRU -II)-CBEC]
VIKRAM WANERE , Under Secy .
Note: - The principal notification No. 2/2017 - Union Territory 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. 711(E)., dated the
28th June, 2017 and wa s last amended by notification No. 04/2023 – Union Territory Tax (Rate), dated the 28th
February, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number
G.S.R. 152(E)., dated the 28th February, 2023.
NOTIFICATION
New Delhi, the 19 th October, 2023
No. 19/2023 -Central Tax (Rate)
G.S.R. 780(E).— In exercise of the powers conferred by su b-section (3) of section 9 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 o f Finance
(Department of Revenue), No. 4/2017 - 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. 676(E), dated the 28th June, 2017,
namely: -
In the said notification, in the Table, against S. No. 6, in column 4, for the entry, the following entry may be
substituted, namely: -
“Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union
territory or a local authority .”
2. This notification shall come into force with effect from the 20th day of October, 2023.
[F. No. CBIC -190354/195/2023 -TO(TRU -II)-CBEC]
VIKRAM WANERE , Under Secy .
Note: - The principal notification No. 4/2017 -Central Tax (Rate), dated the 28th June, 201 7, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 676(E), dated the
28thJune, 2017 and was last amended by notification No. 14/2022 -Central 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.
922 (E), dated the 30th December, 2022.
NOTIFICATION
New Delhi, the 19 th October, 2023
No. 22/2023 - Integrated Tax (Rate)
G.S.R. 781(E).— In exercise of the powers conferred by sub-section (3) of section 5of the Integrated Goods
and Services Tax Act, 2017 (13of 2017), the Central Government, on the recommendations of the Council, hereby
makes the following further amendments in the notification of the Government of In dia, Ministry of Finance
(Department of Revenue), No. 4/2017 -IntegratedTax (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. 669(E),dated the 28th June, 2017, name ly:-
In the said notification, in the Table, against S. No. 6, in column 4, for the entry, the following entry may be
substituted, namely: -
“Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union
territory or a lo cal authority .”
2. This notification shall come into force with effect from the 20th day of October, 2023.
[F. No. CBIC -190354/195/2023 -TO(TRU -II)-CBEC]
VIKRAM WANERE , Under Secy .
Note: - The principal notification No. 4/2017 - Integrated Tax (Rate), da ted the 28th June, 2017, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 669(E), dated the
28thJune, 2017 and was last amended by notification No. 14/2022 - 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. 923 (E), dated the 30th December, 2022.
NOTIFICATION
New Delhi, the 19 th October, 2023
No. 19/2023 -Union Territory Tax (Rate)
G.S.R. 782(E).— In exercise of the powers conferred by sub -section (3) of section 7of the Union Territory
Goods and Services Tax Act, 20 17 (14of 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. 4/2017 -Union Territory 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. 713(E),dated the 28th June,
2017, namely: -
In the said notification, in the Table, against S. No. 6, in column 4, for the entry, the following entry may be
substituted, namely: -
“Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union
territory or a local authority .”
2. This notification shall come into force with effect fro m the 20th day of October, 2023.
[F. No. CBIC -190354/195/2023 -TO(TRU -II)-CBEC]
VIKRAM WANERE , Under Secy .
Note: - The principal notification No. 4/2017 -Union Territory Tax (Rate), dated the 28th June, 2017, was published in
the Gazette of India, Extra ordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 713(E), dated the
28thJune, 2017 and was last amended by notification No. 14/2022 -Union Territory 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. 924 (E), dated the 30th December, 2022.
(1) (2) (3)
NOTIFICATION
New Delhi, the 19th October, 2023
No. 20/2023 -Central Tax (Rate)
G.S.R. 783(E).— In exercise of the powers conferred by clause (ii) of the proviso to sub -section (3)
of section 54 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 t he
Government of India in the Ministry of Finance (Department of Revenue), No. 5/2017 -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. 677(E), dated the 28th June, 2017, namely : -
In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and
the entries shall be inserted, namely: -
(1) (2) (3)
“6AA. 5605 Imitation zari thread or yarn made out of Metallised polyester film /plastic film;
Explanation: This entry shall apply for refund of input tax credit only on polyester film
/plastic film”;
2. This notification shall come into force with effect from the 20th day of October, 2023.
[F. No. CBIC -190354/195 /2023 -TO(TRU -II)-CBEC]
VIKRAM WANERE, Under Secy.
Note: - The principal notification No.5/2017 -Central 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. 677(E)., dated the
28th day of June, 2017, and was last amended by notification No. 9/2022 – 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. 559(E )., dated the 13th July, 2022.
(1) (2) (3)
NOTIFICATION
New Delhi, the 19 th October, 2023
No. 23/2023 - Integrated Tax (Rate)
G.S.R. 784(E).— In exercise of the powers conferred by clause (ii) of the proviso to sub -section (3) of
section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Coun cil,
hereby makes the following further amendments in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 5/2017 -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. 670(E), dated the 28th June,
2017, namely : -
In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and
the entries shall be inserted, namely: -
(1) (2) (3)
“6AA. 5605 Imitation zari thread or yarn made out of Metallised polyester film /plastic film;
Explanation: This entry shall apply for refund of input tax credit only on polyester film
/plastic film”;
2. This notificat ion shall come into force with effect from the 20th day of October, 2023.
[F. No. CBIC -190354/195/2023 -TO(TRU -II)-CBEC]
VIKRAM WANERE , Under Secy .
Note: - The principal notification No.5/2017 - Integrated Tax (Rate), dated the 28th day of June, 2017, w as published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 670(E)., dated the
28th day of June, 2017, and was last amended by notification No. 9/2022 – Integrated Tax (Rate), dated the 13th
July, 2022, pu blished in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number
G.S.R. 560(E)., dated the 13th July, 2022.
(1) (2) (3)
NOTIFICATION
New Delhi, the 19 th October, 2023
No. 20/2023 - Union Territory Tax (Rate)
G.S.R. 785(E).— In exercise of the powers conferred by clause (ii) of the proviso to sub -section (3) of
section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with secti on 21 of the Union Territory
Goods and Services Tax Act, 2017 (14 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
Financ e (Department of Revenue), No. 5/2017 -Union Territory 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. 714(E), dated the 28th June,
2017, namely : -
In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S. No. and
the entries shall be inserted, namely: -
(1) (2) (3)
“6AA. 5605 Imitation zari thread or yarn made out of Metallised polyester film /plastic film;
Explana tion: This entry shall apply for refund of input tax credit only on polyester film /plastic
film”;
2. This notification shall come into force with effect from the 20th day of October, 2023.
[F. No. CBIC -190354/195/2023 -TO(TRU -II)-CBEC]
VIKRAM WANERE , Under Secy .
Note: The principal notification No.5/2017 - Union Territory 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. 714(E).,
dated the 28th day of June, 2017, and was last amended by notification No. 9/2022 – Union Territory 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. 561(E)., dated the 13th July, 2022.
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