Notification No. 04/2023 – Central Tax (Rate): Seeks to Amend Notification no. 2/2017-Central Tax (Rate), Dated 28.06.2017.

Important Keyword: F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC, Notification No. 04/2023- Central Tax (Rate), Section 11(1) CGST Act 2017, Notification No.2/2017-Central Tax (Rate), Notification No. 13/2022 –Central Tax (Rate).

[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, dated the 28^th February, 2023

Notification No. 04/2023 – Central Tax (Rate)

GST: [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 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 28^th 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 28^th 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 1^st day of March, 2023.

(RAJEEV RANJAN)
Under Secretary

Note: – The principal notification No.2/2017-Central Tax (Rate), dated the 28^th 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 28^th day of June, 2017 and was last amended by notification No. 13/2022 –Central Tax (Rate), dated the 30^th 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 30^th December, 2022.

Read More: Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to extend last date for exercise of option by GTA to pay GST under forward charge.

Web Stories: Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to extend last date for exercise of option by GTA to pay GST under forward charge.

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