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Untitled 1
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i)
OF THE GAZETTE OF
INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 09/2022-Central Tax (Rate)
New Delhi, the 13th July, 2022
G.S.R. (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 the 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,
(i) in the opening paragraph, in the proviso, in clause (i), for the words and
figure “serial
numbers 1”, the words, figure and letters “serial numbers 1AA” shall be
substituted;
(ii) in the TABLE, S. No. 1 shall be re-numbered as S. No. 1AA, and before S.
No. 1AA as so
re-numbered, the following serial numbers and entries shall be inserted, namely
:-
| (1) |
(2) |
(3) |
| 1A |
1507 |
Soya-bean oil and its fractions, whether or not refined, but not
chemically
modified
|
| 1B |
1508 |
Ground-nut oil and its fractions, whether or not refined, but not
chemically
modified.
|
| 1C |
1509 |
Olive oil and its fractions, whether or not refined, but not
chemically modified.
|
| 1D |
1510 |
Other oils and their fractions, obtained solely from olives, whether
or not
refined, but not chemically modified, including blends of these oils or
fractions
with oils or fractions of heading 1509
|
| 1E |
1511 |
Palm oil and its fractions, whether or not refined, but not
chemically modified.
|
| 1F |
1512 |
Sunflower-seed, safflower or cotton-seed oil and fractions thereof,
whether or
not refined, but not chemically modified.
|
| 1G |
1513 |
Coconut (copra), palm kernel or babassu oil and fractions thereof,
whether or
not refined, but not chemically modified.
|
| 1H |
1514 |
Rape, colza or mustard oil and fractions thereof, whether or not
refined, but not
chemically modified.
|
| 1I |
1515 |
Other fixed vegetable or microbial fats and oils (including jojoba
oil) and their
fractions, whether or not refined, but not chemically modified.
|
| 1J |
1516 |
Vegetable fats and oils and their fractions, partly or wholly
hydrogenated, inter esterified, re-esterified or elaidinised, whether or
not refined, but not further
|
| 1K |
1517 |
Edible mixtures or preparations of vegetable fats or vegetable oils
or of
fractions of different vegetable fats or vegetable oils of this Chapter, other
than
edible fats or oils or their fractions of heading 1516
|
| 1L |
1518 |
Vegetable fats and oils and their fractions, boiled, oxidised,
dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise
chemically modified, excluding those of heading 1516
|
| 1M |
2701 |
Coal; briquettes, ovoids and similar solid fuels manufactured from
coal
|
| 1N |
2702 |
Lignite, whether or not agglomerated, excluding jet
|
| 1O |
2703 |
Peat (including peat litter), whether or not agglomerated”
|
2. This notification shall come into force on the 18th day of July, 2022.
F.No.190354/172/2022-TRU]
(Vikram Vijay Wanere)
Under Secretary to the Government of India
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.
20/2018 – Central Tax (Rate) dated the 26th July, 2018 published in the Gazette
of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 694(E),
dated the 26th July,
2018.
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