Notification No. 12/2022 – GST rate changes ethanol & goods

Important Keyword: Notification No. 12/2022 – Central Tax (Rate), GST on ethyl alcohol, GST on fruit juice drinks, GST Council updates 2022, GST amendments January 2023, GST rate changes ethanol, GST fruit drinks, GST on geometry boxes, GST oil marketing companies, GST Council amendments 2023,

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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 30^th December, 2022

Notification No. 12/2022 - Central Tax (Rate): Seeks to amend notification No. 1/2017- 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 9 and sub-section (5) of section 15 of the CGST 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 28^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28^thJune, 2017, namely:-

In the said notification, -

(A). in Schedule I – 2.5%, -

• against S. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely: -
  “Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)”;
• against S. No. 103A, in column (3), for the entry, the following entry shall be substituted, namely: -
  “Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]”;

(B). in Schedule II – 6%, -

• against S. No. 48, in column (3), for the entry, the following entry shall be substituted, namely: -
  “Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]”;
• against S. No. 180, in column (3), for the entry, the following entry shall be substituted, namely: -
  “Mathematical boxes, geometry boxes and colour boxes”;

(C). in Schedule III – 9%, against S. No. 25, in column (3), for the entry, the following entry shall be substituted, namely: -

“Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]”.

2. This notification shall come into force with effect from the 1^st day of January, 2023.

(Vikram Vijay Wanere)
Under Secretary

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28^th 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 28^th June, 2017 and was last amended by notification No. 06/2022 – Central Tax (Rate), dated the 13^th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 550(E), dated the 13^th July, 2022.

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