Amendment in CGST exempt goods notified under section 11 (1)- Notification No. 19/2021-Central Tax (Rate)
Seeks 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-sections (1) of section 11 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. 2/2017-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. 674(E), dated the 28th June, 2017, namely :-
In the said notification, in the Schedule, –
(i) against S. No. 22, for the entry in column (2), the entry “0303, 0304, 0305, 0306, 0307, 0308, 0309” shall be substituted;
(ii) against S. No. 43B, in column (3), for the entry, the entry “Vegetables provisionally preserved, but unsuitable in that state for immediate consumption” shall be substituted;
(iii) against S. No. 49, in column (3), for the entry, the entry “Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled” shall be substituted;
(iv) after S. No. 97 and entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| “97A | 2009 89 90 | Tender coconut water other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]”; |
(v) S. No. 101 and the entries relating thereto shall be omitted;
(vi) against S. No. 141, for the entry in column (2), the entry “8807” shall be substituted;
- This notification shall come into force on the 1st day of January, 2022.
Note: – The principal notification No.2/2017-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. 674(E), dated the 28th June, 2017 and last amended vide Notification No. 9/2021-Central Tax (Rate) dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 694(E), dated the 30th September, 2021.
Also Read: Amendment in CGST Rate Schedule notified under section 9 (1)- Notification No. 18/2021-Central Tax (Rate)
