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Untitled 1
[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. 12/2022-Integrated Tax (Rate)
New Delhi, the 30th December, 2022
G.S.R. ......(E).- In exercise of the powers conferred by sub-section (1) of
section 5 of Integrated 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, Ministry of
Finance (Department of Revenue),
No.1/2017-Integrated 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. 666(E), dated the 28thJune, 2017,
namely:-
In the said notification, -
(A) in Schedule I – 5%, -
(i) against S. No. 102A, in column (3), for the entry, the following entry
shall be substituted, namely: -
“Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for
blending with
motor spirit (petrol)”;
(ii) against S. No. 103A, in column (3), for the entry, the following entry
shall be substituted, namely: -
“Bran, sharps and other residues, whether or not in the form of pellets, derived
from the sifting,
milling or other working of cereals or of leguminous plants [other than aquatic
feed including shrimp
feed and prawn feed, poultry feed and cattle feed, including grass, hay and
straw, supplement and
additives, husk of pulses including chilka, concentrates including chuni or
churi, khanda, wheat
bran, de-oiled cake]”;
(B) in Schedule II – 12%, -
(i) against S. No. 48, in column (3), for the entry, the following entry
shall be substituted, namely: -
“Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of
Fruit Drink or
Carbonated Beverages with Fruit Juice]”;
(ii) against S. No. 180, in column (3), for the entry, the following entry
shall be substituted, namely: -
“Mathematical boxes, geometry boxes and colour boxes”;
(C) in Schedule III – 18%, against S. No. 25, in column (3), for the entry,
the following entry shall be substituted,
namely: -
“Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl
alcohol supplied to Oil
Marketing Companies or Petroleum refineries for blending with motor spirit
(petrol)]”.
2. This notification shall come into force with effect from the 1st day of
January, 2023.
[F.No. CBIC-190354/316/2022-TRU Section-CBEC]
(Vikram Vijay Wanere)
Under Secretary
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. 06/2022 – Integrated 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. 551(E), dated
the 13th July, 2022.
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