PENCIL SHARPNERS AND JAGGERY AND RAB
REDUCED RATE OF TAX EFFECTIVE FROM
1.3.2023
The Goods and Services Tax came into force with effect from
1.7.2017 in
The Central
Government has modified the rate of tax on Pencil Sharpeners (from 18% to 12%),
Jaggery of all types including Cane Jaggery (gur),
Palmyra Jaggery, pre-packaged
and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled (from 18% to 5%) and the revised
rates of tax comes into force with effect from 1.3.2023.
The relevant notifications were given
below for ready reference:
[TO BE PUBLISHED IN THE GAZZETE OF
GOVERNMENT
OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
Notification
No. 03/2023- Central Tax (Rate)
New Delhi, dated the 28th February, 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 28th
June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub
-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely: -
In the said notification, -
(i) in Schedule I –2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: -
“Jaggery of all types
including
Cane
Jaggery
(gur), Palmyra
Jaggery, pre-packaged and
labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ”;
(ii) in Schedule II –6%, after S. No. 186 and entries relating thereto, the following
S. No. and entries
shall be inserted, namely: -
|
(1) |
(2) |
(3) |
|
“186A |
8214 |
Pencil sharpeners”; |
(iii) in Schedule III –9%, against S. No. 302A, in column (3), at the end, the brackets and words “[other than pencil sharpeners]” shall be inserted.
2. This notification shall come into force on the 1st day of March, 2023.
[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
(RAJEEV RANJAN)
Under Secretary
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 notification No. 12/2022 –Central Tax (Rate) dated the 30th
December, 2022 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide
number
G.S.R. 916(E), dated the 30th December, 2022.
[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. 04/2023- Central Tax (Rate)
New Delhi, dated the 28th February, 2023
G.S.R. .....(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary
in the public
interest so to do, 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.2/2017-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. 674(E), dated the 28th June, 2017, namely:-
In the said notification, in the Schedule, against S. No. 94, in Column (3), after the item (ii) and the entries relating thereto, the following item and entry shall be inserted, namely: -
“(iii) Rab, other than pre-packaged and labelled”.
2. This notification shall come into force on the 1st day of March, 2023.
[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
(RAJEEV RANJAN) Under Secretary
Note: - The principal notification No.2/2017-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. 674(E)., dated the 28th day of June, 2017 and was last amended by notification No. 13/2022 –Central Tax (Rate), dated the
30th December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide
number G.S.R. 919(E)., dated the 30th December, 2022.
[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. 04/2023- Integrated Tax (Rate)
New Delhi, dated the 28th February, 2023
G.S.R.
.....(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods
and
Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public
interest so to do, 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.2/2017 - Integrated 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. 667(E), dated the 28th June, 2017, namely:-
In the said notification, in the Schedule, against S. No. 94, in Column (3), after the item (ii) and the entries
relating thereto, the following item and entry shall be inserted, namely: -
“(iii) Rab, other than pre-packaged and labelled”.
2. This notification shall come into force on the 1st day of March, 2023.
[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
(RAJEEV RANJAN) Under Secretary
Note: - The principal notification No.2/2017- Integrated 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.
667(E)., dated the 28th day of June, 2017 and was last amended by notification No. 13/2022 – Integrated Tax
(Rate), dated the 30th December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub - section (i)
vide number G.S.R. 920(E)., dated the 30th December, 2022.
[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. 04/2023- Union Territory Tax (Rate)
New Delhi, dated the 28th February, 2023
G.S.R. .....(E).- In exercise of the powers conferred by sub-section (1) of section 8
of
the Union Territory Goods
and
Services Tax
Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public
interest so to do, 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.2/2017
- Union Territory
(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. 711(E), dated the 28th June, 2017, namely:-
In the said notification, in the Schedule, against S. No. 94, in Column (3), after the item (ii) and the entries relating thereto, the following item and entry shall be inserted, namely: -
“(iii) Rab, other than pre-packaged and labelled”.
2. This notification shall come into force on the 1st day of March, 2023.
[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
(RAJEEV RANJAN) Under Secretary
Note: - The principal notification No.2/2017-Union Territory 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. 711(E), dated the 28th June, 2017, and was last amended by notification No.13/2022–Union Territory Tax (Rate), dated the 30th December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub
-section (i) vide number
G.S.R. 921(E), dated the 30th December, 2022.