Full Text
EXTRAORDINARY
PART II —Section 3 —Sub-section ( i)
PUBLISHED BY AUTHORITY
No. 433] NEW DELHI , WEDNES DAY, JULY 26, 2023/ SHRAVANA 4, 1945
CG-DL-E-26072023-247627
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MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 2 6th July, 2023
No. 09/2023 - Central Tax (Rate)
G.S.R. 547(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 m akes the following further amendments in the notification of the
Government of India in the 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. 99A and entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3)
"99B. 1905 Un-fried or un -cooked snack pellets, by whatever name
called, manufactured through process of extrusion";
(ii) after S. No. 108 and entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3)
"108A. 2309 Fish soluble paste";
(iii) after S. No. 156A and entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3)
"156B. 2619 Linz-Donawitz (LD) Slag ";
(iv) after serial number 218A and the entries relating thereto, the f ollowing S. No. and entries shall be
inserted, namely: -
(1) (2) (3)
"218AA. 56050020 Imitation zari thread or yarn known by any name in trade
parlance";
B. in Schedule II –6%, against S. No. 137, for the entry in column (3), the entry “Metallised yarn, whe ther or not
gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of
thread, strip or powder or covered with metal, other than - (i) real zari thread (gold) and silver thread
combined with textile thread ( ii) imitation zari thread or yarn known by any name in trade parlance” shall be
substituted;
C. in Schedule III –9%,
(i) against S. No. 16, in column (3), for the words “toasted bread and similar toasted products”, the
words “toasted bread and similar toasted products, un -fried or un -cooked snack pellets, by whatever
name called, manufactured through process of extrusion” shall be substituted;
(ii) against S. No. 28, for the entry in column (3), the entry “Slag, dross (other than granulated slag),
scalings and othe r waste from the manufacture of iron or steel, other than Linz -Donawitz (LD) slag”
shall be substituted;
2. This notification shall come into force on 27th July, 2023.
[F. No. 190354/133/2023 -TRU]
NITISH KARNATAK, Under Secy.
Note: - The principal notifi cation No.1/2017 -Central Tax (Rate), dated the 28thday of 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
day of June, 2017 and was last amended by notification No. 03/2023 –Central 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. 147(E), dated the 28thFebruary, 2023.
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NOTIFICATION
New Delhi, the 2 6th July, 2023
No. 09/2023 -Integrated Tax (Rate)
G.S.R. 548(E).— In exercise of the powers conferred by sub -section (1) of section 5 of the Int egrated Goods
and Services Tax Act, 2017 (13 of 2017) read with 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 in the Ministry of Finance
(Department of Revenue), No. 1/2017 -Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Su b-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017,
namely: -
In the said notification, -
A. in Schedule I –5%,
(i) after S. No. 99A and entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3)
"99B. 1905 Un-fried or un -cooked snack pellets, by whatever name
called, manufactured through process of extrusion";
(ii) after S. No. 108 and entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3)
"108A. 2309 Fish soluble paste";
(iii) after S. No. 156A and entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3)
"156B. 2619 Linz-Donawitz (LD) Slag ";
(iv) after serial number 218A and the entries relating thereto, the following S. No. and entries shall be
inserted, namely: -
(1) (2) (3)
"218AA. 56050020 Imitation zari thread or yarn known by any name in trade
parlance";
B. in Schedule II –12%, against S. No. 137, for the entry in column (3), the entry “Metallised yarn, whether or
not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form
of thread, strip or powder or covered with metal, other than - (i) real zari thread (gold) and silver thread
combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance” shall be
substituted;
C. in Schedule III –18%,
(i) against S. No. 16, in column (3), for the words “toasted bread and similar toasted products”, the
words “toasted bread and similar toasted products, un -fried or un -cooked snack pellets, by whatever
name called, manufactured through process of extrusion” shall be substituted;
(ii) against S. No. 28, for the entry in column (3), the entry “Slag, dross (other than granulated slag),
scalings and other waste from the man ufacture of iron or steel, other than Linz -Donawitz (LD) slag”
shall be substituted;
2. This notification shall come into force on 27th July, 2023.
[F. No. 190354/133/2023 -TRU]
NITISH KARNATAK, 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 vide notification No. 03/2023 – Integrated T ax (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. 148(E), dated the 28th February, 2023.
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NOTIFICATION
New Delhi, the 2 6th July, 2023
No. 09/2023 -Union Territory Tax (Rate)
G.S.R. 549(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) read with sub -section (5) of section 15 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommend ations 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 28th June, 2017, 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, namely: -
In the said notification, -
A. in Schedule I –2.5%,
(i) after S. No. 99A and entries relating thereto, the following S. N o. and entries shall be inserted,
namely: -
(1) (2) (3)
"99B. 1905 Un-fried or un -cooked snack pellets, by whatever name
called, manufactured through process of extrusion";
(ii) after S. No. 108 and entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3)
"108A. 2309 Fish soluble paste";
(iii) after S. No. 156A and entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3)
"156B. 2619 Linz-Donawitz (LD) Slag ";
(iv) after serial num ber 218A and the entries relating thereto, the following S. No. and entries shall be
inserted, namely: -
(1) (2) (3)
"218AA. 56050020 Imitation zari thread or yarn known by any name in trade
parlance";
B. in Schedule II –6%, against S. No. 137, for the entr y in column (3), the entry “Metallised yarn, whether or not
gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of
thread, strip or powder or covered with metal, other than - (i) real zari thread (gold) and silver thread
combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance” shall be
substituted;
C. in Schedule III –9%,
(i) against S. No. 16, in column (3), for the words “toasted bread and similar toasted products” , the
words “toasted bread and similar toasted products, un -fried or un -cooked snack pellets, by whatever
name called, manufactured through process of extrusion” shall be substituted;
(ii) against S. No. 28, for the entry in column (3), the entry “Slag, dross ( other than granulated slag),
scalings and other waste from the manufacture of iron or steel, other than Linz -Donawitz (LD) slag”
shall be substituted;
2. This notification shall come into force on 27th July, 2023.
[F. No. 190354/133/2023 -TRU]
NITISH KARNA TAK, Under Secy.
Note: - The principal notification No.1/2017 - Union 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, a nd was last amended vide notification No. 03/2023 – Union 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.
149(E), dated the 28th February, 2023.
NOTIFICATION
New Delhi, the 2 6th July, 2023
No. 10/2023 -Central Tax (Rate)
G.S.R. 550(E).— In exercise of the powers conferred by sub -section (1) of section 11 of the Central
Goods and Services Tax Act, 2017 (1 2 of 2017), the Central Government, on the recommendations of the
Council, on being satisfied that it is necessary in public interest so to do, hereby makes the following amendments in
the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.26/2018 -
Central Tax (Rate), dated the 31st December, 2018, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub -section (i), vide number G.S.R. 1263 (E), dat ed the 31st December, 2018, namely: -
In the said notification, -
(A) in the opening paragraph, for the phrase “paragraph 4.41”, the phrase “paragraph 4.40”, shall be
substituted;
(B) in the Explanation, -
(i) for clause (a), the following clause sha ll be substituted, namely: —
“(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the Government of India
in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023,
published in the Gazette o f India, Extraordinary, Part -II, Section 3, Sub -Section (ii) vide S.O. 1565 (E).
dated the 31st March, 2023;”
(ii) for clause (b), the following clause shall be substituted, namely: —
“(b) “Handbook of Procedures” means the Handbook of Procedure, notifie d by the Government of
India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April,
2023, Extraordinary, Part -I, Section 1 vide F. No. 01/75/171/00016/AM -23/FTP Cell dated the 1st
April, 2023;”
2. This notification shall come into force on the 27th July, 2023.
[F. No. 190354/133/2023 -TRU]
NITISH KARNATAK, Under Secy.
Note: - The principal notification No. 26/2018 - Central Tax (Rate), dated the 31st December, 2018 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 1263(E), dated
the 31st December, 2018 and was last amended by notification No. 17/2019 - Central Tax (Rate), dated the 30th
September, 2019 vide published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i),
vide number G.S.R. 718(E), dated the 30th September, 2019 .
NOTIFICATION
New Delhi, the 2 6th July, 2023
No. 10/2023 -Integrated Tax (Rate)
G.S.R. 551(E).— In exercise of the powers conferred by sub -section (1) of section 6 of the Integrated
Goods and Servi ces Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the
Council, on being satisfied that it is necessary in public interest so to do, hereby makes the following amendments in
the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.27/2018 -
Integrated Tax (Rate), dated the 31st December, 2018, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub -section (i), vide numb er G.S.R. 1266 (E), dated the 31st December, 2018, namely: -
In the said notification, -
(A) in the opening paragraph, for the phrase “paragraph 4.41”, the phrase “paragraph 4.40”, shall be
substituted;
(B) in the Explanation, -
(i) for clause (a), the following clause shall be substituted, namely: —
“(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the Government of India
in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023,
published in the Gazette of India, Extraordinary, Part -II, Section 3, Sub -Section (ii) vide S.O. 1565 (E).
dated the 31st March, 2023;”
(ii) for clause (b), the following clause shall be substituted, namely: —
“(b) “Handbook of Procedures” means the Handb ook of Procedure, notified by the Government of
India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April,
2023, Extraordinary, Part -I, Section 1 vide F. No. 01/75/171/00016/AM -23/FTP Cell dated the 1st
April, 2023;”
2. This notification shall come into force on the 27th July, 2023.
[F. No. 190354/133/2023 -TRU]
NITISH KARNATAK, Under Secy.
Note: - The The principal notification No. 27/2018 - Integrated Tax (Rate), dated the 31st December, 2018 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R.
1266(E), dated the 31st December, 2018 and was last amended by notification No. 17/2019 – Integrated Tax
(Rate), dated the 30th September, 2019 vide published in the Gazette of India, Extraordinary, Part II, Section
3, Sub -section (i), vide number G.S.R. 719(E), dated the 30th September, 2019 .
NOTIFICATION
New Delhi, the 2 6th July, 2023
No. 10/2023 -Union Territory Tax (Rate)
G.S.R. 552(E).—In exercise of the powers conferred by sub -section (1) of section 8of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations
of the Council, on being satisfied that it is necessary in public interest so to do, hereby makes t he following
amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.26/2018 -Union Territory Tax (Rate), dated the 31st December, 2018, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 1269 (E), dated the 31st December,
2018, namely: -
In the said notification, -
(A) in the opening paragraph, for the phrase “paragraph 4.41”, the phrase “paragraph 4.40”, shall be
substituted;
(B) in the Explanation, -
(i) for clause (a), the following clause shall be substituted, namely: —
“(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the Government of India
in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023,
published in the Gazette of India, Extraordinary, Part -II, Section 3, Sub -Section (ii) vide S.O. 1565 (E).
dated the 31st March, 2023;”
(ii) for clause (b), the following clause shall b e substituted, namely: —
“(b) “Handbook of Procedures” means the Handbook of Procedure, notified by the Government of
India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April,
2023, Extraordinary, Part -I, Section 1 vide F. No. 01/75/171/00016/AM -23/FTP Cell dated the 1st April,
2023;”
2. This notification shall come into force on the 27th July, 2023.
[F. No. 190354/13 3/2023 -TRU]
NITISH KARNATAK, Under Secy.
Note: - The principa l notification No. 26/2018 – Union Territory Tax (Rate), dated the 31st December, 2018 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R.
1269(E), dated the 31st December, 2018 and was last am ended by notification No. 17/2019 – Union Territory
Tax (Rate), dated the 30th September, 2019 vide published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub -section (i), vide number G.S.R. 720(E), dated the 30th September, 2019 .
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NOTIFICATION
New Delhi, the 2 6th July, 202 3
No. 3/2023 -Compensation Cess (Rate)
G.S.R. 553(E).— In exercise of the powers conferred by sub -section (2) of section 8 of the Goods and
Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of
the Council, hereby makes the followi ng further amendments in the notification of the Government of India, in the
Ministry of Finance (Department of Revenue), No. 1/2017 -Compensation Cess (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. 720(E), dated
the 28th June, 2017, namely: -
In the said notification,
I. in the Schedule, -
(i) against S. No. 1, for the entry in column (3), the entry “Pan Masala with declared retail sale price” shall be
substitute d;
(ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“1A. 2106 90 20 Pan Masala, other than goods covered under S. No. 1
above 60%”;
(iii) against S. No. 5, for the entry in column (3), after the words “brand name”, the words “with declared retail
sale price” shall be inserted;
(iv) after S. No. 5 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“5A. 2401 Unm anufactured tobacco (without lime tube) – bearing
a brand name, other than goods covered under S. No. 5
above 71%”;
(v) against S. No. 6, for the entry in column (3), after the words “brand name”, the words “with declared retail
sale price” shall be insert ed;
(vi) after S. No. 6 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“6A. 2401 Unmanufactured tobacco (with lime tube) – bearing a
brand name, other than goods covered under S. No. 6
above 65%”;
(vii) against S. No. 7, for the entry in column (3), after the words “brand name”, the words “with declared retail
sale price” shall be inserted;
(viii) after S. No. 7 and the entries relating thereto, the following S. No. and entries shall be in serted, namely: -
(1) (2) (3) (4)
“7A. 2401 30 00 Tobacco refuse, bearing a brand name, other than
goods covered under S. No. 7 above 61%”;
(ix) against S. No. 19, for the entry in column (3), after the words “brand name”, the words “with declared retai l
sale price” shall be inserted;
(x) after S. No. 19 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“19A. 2403 11 10 'Hookah' or 'gudaku' tobacco, bearing a brand name,
other than goods cov ered under S. No. 19 above 72%”;
(xi) against S. No. 20, for the entry in column (3), after the words “brand name”, the words “with declared retail
sale price” shall be inserted;
(xii) after S. No. 20 and the entries relating thereto, the following S. N o. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“20A. 2403 11 10 Tobacco used for smoking 'hookah' or 'chilam'
commonly known as 'hookah' tobacco or 'gudaku', not
bearing a brand name, other than goods covered under
S. No. 20 above 17%”;
(xiii) against S. No. 21, for the entry in column (3), after the words “brand name”, the words “with declared retail
sale price” shall be inserted;
(xiv) after S. No. 21 and the entries relating thereto, the following S. No. and entries shall be inserted, n amely: -
(1) (2) (3) (4)
“21A. 2403 11 90 Other water pipe smoking tobacco, not bearing a brand
name, other than goods covered under S. No. 21 above 11%”;
(xv) against S. No. 22, for the entry in column (3), the entry “Smoking mixtures for pipes and cig arettes, with
declared retail sale price” shall be substituted;
(xvi) after S. No. 22 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“22A. 2403 19 10 Smoking mixtures for pipes and cigarett es, other than
goods covered under S. No. 22 above 290%”;
(xvii) against S. No. 23, for the entry in column (3), after the words “brand name”, the words “with declared retail
sale price” shall be inserted;
(xviii) after S. No. 23 and the entries relatin g thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“23A. 2403 19 90 Other smoking tobacco bearing a brand name, other
than goods covered under S. No. 23 above 49%”;
(xix) against S. No. 24, for the entry in column ( 3), after the words “brand name”, the words “with declared retail
sale price” shall be inserted;
(xx) for S. No. 24A and the entries relating thereto, the following S. Nos. and entrie s shall be substituted, namely: -
(1) (2) (3) (4)
"24A. 2403 19 90 Other smoking tobacco, not bearing a brand name, other than
goods covered under S. No. 24 above 11%
24B. 2403 91 00 “Homogenised” or “reconstituted” tobacco, bearing a brand
name with declared retail sale price 0.36R per
unit
24C. 2403 91 00 “Homogenised” o r “reconstituted” tobacco, bearing a brand
name, other goods covered under S. No. 24 B above 72%”;
(xxi) against S. No. 26, for the entry in column (3), the entry “Chewing tobacco (without lime tube), with declared
retail sale price” shall be substitute d;
(xxii) after S. No. 26 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“26A. 2403 99 10 Chewing tobacco (without lime tube), other than
goods covered under S. No. 26 above 160%”;
(xxii i) against S. No. 27, for the entry in column (3), the entry “Chewing tobacco (with lime tube), with declared
retail sale price” shall be substituted;
(xxiv) after S. No. 27 and the entries relating thereto, the following S. No. and entries shall be inser ted, namely: -
(1) (2) (3) (4)
“27A. 2403 99 10 Chewing tobacco (with lime tube), other than goods
covered under S. No. 27 above 142%”;
(xxv) against S. No. 28, for the entry in column (3), the entry “Filter khaini, with declared retail sale price” shal l be
substituted;
(xxvi) after S. No. 28 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“28A. 2403 99 10 Filter khaini, other than goods covered under S. No.
28 above 160%”;
(xxvii) agai nst S. No. 29, for the entry in column (3), the entry “Preparations containing chewing tobacco, with
declared retail sale price” shall be substituted;
(xxviii) after S. No. 29 and the entries relating thereto, the following S. No. and entries shall be ins erted, namely: -
(1) (2) (3) (4)
“29A. 2403 99 20 Preparations containing chewing tobacco, other than
goods covered under S. No. 29 above 72%”;
(xxix) against S. No. 30, for the entry in column (3), the entry “Jarda scented tobacco, with declared retail sale
price” shall be substituted;
(xxx) after S. No. 30 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“30A. 2403 99 30 Jarda scented tobacco, other than goods covered under
S. No. 30 abov e 160%”;
(xxxi) against S. No. 31, for the entry in column (3), the entry “Snuff, with declared retail sale price” shall be
substituted;
(xxxii) after S. No. 31 and the entries relating thereto, the following S. No. and entries shall be inserted, namely : -
(1) (2) (3) (4)
“31A. 2403 99 40 Snuff, other than goods covered under S. No. 31 above 72%”;
(xxxiii) against S. No. 32, for the entry in column (3), the entry “Preparations containing snuff, with declared retail
sale price” shall be substituted;
(xxxiv) after S. No. 32 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“32A. 2403 99 50 Preparations containing snuff, other than goods
covered under S. No. 32 above 72%”;
(xxxv) against S. No. 33, for the entry in column (3), after the words “brand name”, the words “with declared
retail sale price” shall be inserted;
(xxxvi) after S. No. 33 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) (4)
“33A. 2403 99 60 Tobacco extracts and essence, bearing a brand name,
other than good covered under S. No. 33 above 72%”;
(xxxvii) against S. No. 34, for the entry in column (3), after the words “brand name”, the words “with declared
retail s ale price” shall be inserted;
(xxxviii) after S. No. 34 and the entries relating thereto, the following S. No. and ent ries shall be inserted, namely: -
(1) (2) (3) (4)
“34A. 2403 99 60 Tobacco extracts and essence, not bearing a brand
name, other than go ods covered under S. No. 34 above 65%”;
(xxxix) against S. No. 35, for the entry in column (3), the entry “Cut tobacco, with declared retail sale price” shall
be substituted;
(xl) after S. No. 35 and the entries relating thereto, the following S. No. an d entries shall be inserted, namely: -
(1) (2) (3) (4)
“35A. 2403 99 70 Cut tobacco, other than goods covered under S. No. 35
above 20%”;
(xli) against S. No. 36, for the entry in column (3), the entry “Pan masala containing tobacco 'Gutkha', with
decla red retail sale price ” shall be substituted;
(xlii) for S. No. 36A and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -
(1) (2) (3) (4)
"36A. 2403 99 90 Pan masala containing tobacco 'Gutkha', other than good s
covered under S. No. 36 above 204%”;
(xliii) for S. No. 36B and the entries relating thereto, the following S. No. and entrie s shall be substituted, namely: -
(1) (2) (3) (4)
"36B. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha ',
bearing a brand name, with declared retail sale price 0.43R per
unit”;
(xliv) after S. No. 36B and the entries relating the, the following S. Nos. and entries shall be substituted, namely: -
(1) (2) (3) (4)
“36C. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha',
bearing a brand name, other than good covered under S. No.
36B above 96%
36D. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha',
not bearing a brand name, with declared retail sale price 0.43R per
unit
36E. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha',
not bearing a brand name, other than goods covered under S.
No. 36D above 89%”;
(xlv) against S. No. 52B, in column (3), for the entry, the entry “Motor vehicles known as Utility Vehicles, by
whatever name called including Sports Utility Vehicles (SUV), Multi Utility Vehicles (MUV), Multi -purpose vehicles
(MPV) or Cross -Over Utility Vehicles (XUV), with engine capacity exceeding 1500 cc ; Length exceeding 4000 mm
and Grou nd Clearance of 170 mm and above.
Explanation : For the purpose of this entry, the Ground Clearance means ground clearance in unladen condition.”
shall be substituted;
II. In the Explanation , after clause (4), following clause shall be inserted, namely: -
“(5) For the purposes of this notification, the words “declared retail sale price”, with respect to the goods
specified in column (3) of the Schedule above, shall mean the retail sale price of such goods which are required to be
declared in compliance wi th the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder
or under any other law for the time being in force”;
2. This notification shall come into force on 27th July, 2023.
[F. No. 190354/133/2023 -TRU]
NITISH KARNATAK, Under Secy.
Note: - The principal notification No.1/2017 -Compensation Cess (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. 720(E),
dated the 28th day of June, 2017, and was last amended vide notification No. 2/2023 -Compensation Cess
(Rate), dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -
section (i), vide number G.S.R. 253(E), dated the 31st March, 2023.
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