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[F. No. CBIC-190354/316/2022-TRU Section-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 30th December, 2022
Notification No. 13/2022 - Central Tax (Rate): Seeks to amend notification No. 2/2017- Central Tax (Rate)
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the CGST 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. 102, in column (3), for the entry, the following entry shall be substituted, namely: - “Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]”;
- after S. No. 102B and the entries relating thereto, following S. No. and entries shall be inserted, namely:
-
| (1) | (2) | (3) |
| “102C | 2302, 2309 | Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda”. |
2. This notification shall come into force with effect from the 1st day of January, 2023.
(Vikram Vijay Wanere)
Under Secretary
Note: - The principal notification No.2/2017-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. 674(E)., dated the 28th June, 2017 and was last amended by notification No. 07/2022 – Central 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. 553(E), dated the 13th July, 2022.
📚 Frequently Asked Questions (FAQs): Notification No. 13/2022 - Central Tax (Rate)
Q1: What is Notification No. 13/2022 – Central Tax (Rate)?
Answer:
Notification No. 13/2022 – Central Tax (Rate), dated 30th December 2022, amends Notification No. 2/2017 – Central Tax (Rate). It updates the tax treatment of certain agricultural and animal feeds, ensuring clarity on GST exemptions.
Q2: What key amendments were made under this notification?
Answer:
Substitution under S. No. 102 – It now includes: Aquatic feed (shrimp/prawn feed)
Poultry feed, cattle feed (including grass, hay, straw)
Supplements, additives, wheat bran, de-oiled cake (except rice bran)
Insertion of new entry S. No. 102C covering: Husk of pulses (Chilka)
Concentrates (Chuni/Churi, Khanda).
Q3: From when are these amendments effective?
Answer:
The amendments came into force from 1st January 2023.
Q4: What is the impact on animal feed businesses?
Answer:
Farmers, poultry owners, and cattle feed suppliers benefit from GST exemption on a broader range of products like husk, chuni, churi, khanda, and aquatic feed. This reduces costs in the agricultural supply chain. 🌾🐄🐓🐟
Q5: Why was this change necessary?
Answer:
To bring uniformity in GST exemptions across agricultural inputs and remove disputes on whether husk or certain feed additives attract GST. It helps in reducing tax burden on essential farm and livestock products.
Q6: Which businesses are directly impacted?
Answer:
Cattle feed & poultry feed manufacturers
Shrimp/prawn feed suppliers
Agro-processors producing husk, chuni, khanda, de-oiled cakes
Farmers and cooperative societies engaged in feed distribution
Q7: How does this align with earlier notifications?
Answer:
This is a continuation of amendments to Notification 2/2017 – Central Tax (Rate). The last update was by Notification 07/2022 – Central Tax (Rate) dated 13th July 2022. Together, these ensure agriculture and allied sectors remain tax-friendly.
Q8: Does rice bran get GST exemption?
Answer:
❌ No, rice bran remains excluded from this exemption. Only wheat bran and other de-oiled cakes are covered.
Q9: Where can businesses get help in understanding GST compliance for such notifications?
Answer:
You can consult a GST Expert at Finodha for compliance, filing, and advisory. Finodha also offers services for GST Registration, GST Return Filing, and complete Business Setup.
Download PDF: Notification No. 13/2022 - Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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