Notification No. 17/2023 – Central Tax (Rate): Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.

Important Keyword: F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC, Notification No. 17/2023-Central Tax (Rate), Section 9(1) CGST Act 2017, Section 15(5) CGST Act 2017, Notification No. 1/2017-Central Tax (Rate), Notification No. 11/2023– Central Tax (Rate).

[F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 19^th October 2023

Notification No. 17/2023 – 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 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%, –

• 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”;

• 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”;

(B) in Schedule III – 9%,

• 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;
• after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

(1)	(2)	(3)
“25A.	2207  10 12	Spirits for industrial use”;

(C) 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 20^th day of October, 2023.

Vikram 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. 11/2023– Central Tax (Rate), dated the 29^th 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 29^th September, 2023.

Read More: Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017.

Download Pdf: https://taxinformation.cbic.gov.in/