Integrated Tax Notifications (Rate)

IGST Notification rate 13/2022

 

Title Seeks to amend notification No. 2/2017- Integrated Tax (Rate)
Number 13/2022
Date 30-12-2022
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G.S.R. …..(E).-In exercise of the powers conferred by sub-section (1) of section 6of the Integrated Goods and Services Tax Act, 2017 (13of 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-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. 667(E), dated the 28thJune, 2017, namely:-

In the said notification, in the Schedule, –

(i) 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]”;

(ii) after S. No. 102Band the entries relating thereto, following S. No. and entries shall be inserted, namely:

2.  This notification shall come into force with effect from the 1st day of January, 2023.