[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 17/2023-Central Tax (Rate) New Delhi, the 19th October, 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, Ministry of Finance (Department of Revenue), No.1/2017-Central 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. 673(E), dated the 28thJune, 2017, namely:- In the said notification, - (A) in Schedule I – 2.5%, - (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”; |
(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”; |
- in Schedule III – 9%,
(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 12 | 10 | Spirits for industrial use”; |
- in Schedule IV – 14%, 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-Central 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. 673(E)., dated the 28th June, 2017 and was last amended by notification No. 11/2023– Central 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. 711(E), dated the 29th September, 2023.
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