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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. 20/2023- Integrated Tax (Rate)
New Delhi, the 19th October, 2023
G.S.R. ......(E).- In exercise of the powers conferred by sub-section (1) of
section 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 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) after S. No. 92 and the entries relating thereto, the following S. No. and
entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
| “92A. |
1703 |
Molasses”;
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(ii) after S. No. 96 and the entries relating thereto, the following S. No. and
entries 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”;
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(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 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 |
Spirits for industrial use”;
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(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 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. 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 September, 2023.
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