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Untitled 1
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY,
PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 09/2023- Central Tax (Rate)
New Delhi, dated 26th July, 2023
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 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";
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(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";
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(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 ";
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(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";
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B. in Schedule II–6%, 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–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 Karnatak)
Under Secretary to the Government of India
Note: - The principal notification 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
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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