Central Tax Notifications (Rate)

CGST Notification rate 04/2023


TitleSeeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017.

G.S.R. …..(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax, Act, 2017 (13 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 theĀ  Government of India, Ministry of Finance (Department of Revenue), No. 2/2017- Integrated 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_667(E), dated the 28th June, 2017, namely:-

In the said notification, in the Schedule, against S. No. 94, in Column (3), after the item (ii) and the entries relating thereto, the following item and entry shall be inserted, namely:-

“(iii), Rab, other than pre-packaged and labelled”.

2. This notification shall come into force on the 1st day of March, 2023.