Important Keyword: GST 2022 notifications, Union Territory Tax 13/2022, GST feed husk amendment, UT Tax updates, GST poultry feed exemption, GST cattle feed, Notification No. 13/2022 – Union Territory Tax (Rate),
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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 - Union Territory Tax (Rate): Seeks to amend notification No. 2/2017- Union Territory 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 8 of the UTGST Act, 2017 (14 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-Union Territory 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. 711(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-Union Territory 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. 711(E)., dated the 28th June, 2017 and was last amended by notification No. 07/2022 – Union Territory 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. 555(E), dated the 13th July, 2022.
📚 Frequently Asked Questions (FAQs): Notification No. 13/2022 - Union Territory Tax (Rate)
Q1: What is Notification No. 13/2022 – Union Territory Tax (Rate)?
Answer:
Notification No. 13/2022 – Union Territory Tax (Rate), issued on 30th December 2022, amends Notification No. 2/2017 – UT Tax (Rate). It revises the GST treatment of animal feed, husks, and agricultural by-products to ensure relief and clarity for farmers, poultry, and cattle industriesgst-uttr13-2022.
Q2: What changes have been made under this notification?
Answer:
The key changes are:
Substitution of entry at S. No. 102 with:
Aquatic feed (shrimp, prawn feed), poultry feed, cattle feed (including grass, hay, straw), supplements & additives, wheat bran, de-oiled cake (except rice bran).
Addition of S. No. 102C covering:
Husk of pulses (including Chilka), concentrates like chuni or churi, and khanda.
Q3: From when is this amendment effective?
Answer: The changes notified in Notification No. 13/2022 – UT Tax (Rate) are effective from 1st January 2023.
Q4: How does this impact the agriculture and feed industry?
Answer:
Reduction in GST burden on poultry & cattle farmers. 🐓🐄
Clear exemption/concessional treatment for feed ingredients like husk, chuni, churi, and khanda.
Encourages lower input costs for livestock and aquaculture sectors.
For professional GST compliance, consult a GST Expert.
Q5: Why was rice bran excluded from exemption?
Answer:
Rice bran was excluded because it already falls under a different GST treatment structure. This distinction prevents revenue leakage and ensures targeted tax relief only for specified feed items.
Q6: Which businesses should take special note of this update?
Answer:
Poultry farms
Cattle & dairy farms
Aquaculture industry
Animal feed manufacturers
Traders dealing in husk, chuni, or churi
Such businesses may need updated GST Registration and timely GST Return Filing.
Q7: How does this notification relate to earlier amendments?
Answer:
The original Notification No. 2/2017 – UT Tax (Rate) has been amended multiple times. Before this update, the last amendment was through Notification No. 07/2022 – UT Tax (Rate) dated 13th July 2022gst-uttr13-2022.
Q8: What should taxpayers do to stay compliant with this change?
Answer:
Update your tax invoices and accounting software with revised product classifications.
Ensure correct GST rate application on feed, husk, and related products from 1st January 2023.
Seek assistance from GST Professionals for smooth compliance.
Download PDF: Notification No. 13/2022 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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