Central Tax Notifications (Rate)

CGST Notification rate 09/2022

 

TitleSeeks to amend notification No. 5/2017- Central Tax (Rate)
Number09/2022
Date13-07-2022
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G.S.R.   (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax 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 in the Ministry of Finance (Department of Revenue), No. 5/2017-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. 677(E), dated the 28th June, 2017, namely :-

In the said notification,

(i) in the opening paragraph, in the proviso, in clause (i), for the words and figure “serial numbers 1”, the words, figure and letters “serial numbers 1AA” shall be substituted;

(ii) in the TABLE, No. 1 shall be re-numbered as S. No. 1AA, and before S. No. 1AA as so re-numbered, the following serial numbers and entries shall be inserted, namely :-

(1)(2)(3)
“1A.1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified
1B.1508Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
1C.1509Olive oil and its fractions, whether or not refined, but not chemically modified.
1D.1510Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
1E.1511Palm oil and its fractions, whether or not refined, but not chemically modified.
1F.1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
1G.1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
1H.1514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
1I.1515Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
1J.1516Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
1k.1517Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
1L.1518Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
1M.2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal
1N.2702Lignite, whether or not agglomerated, excluding jet
1O.2703Peat (including peat litter), whether or not agglomerated”

2. This notification shall come into force on the 18th day of July, 2022.