[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

 

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, -

  1. 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 ”;

 

  1. 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”;

 

  1. 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.