G.S.R. ……(E).-In exercise of the powers conferred by sub-section (1) of section 5 of Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 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, Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28thJune, 2017, namely:-

In the said notification, –

(A)in Schedule I –5%, –

(i)  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)”;

(ii) 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 churl, khanda, wheat bran, de-oiled cake]”;

(B)  in Schedule II –12%, –

(i) 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]”;

(ii) against S. No.180, in column (3), for the entry, the following entry shall be substituted, namely: -“Mathematical boxes, geometry boxes and color boxes”;