GST Notification No. 6/2022-Central Tax (Rate)

Seeks to amend notification No. 1/2017- Central Tax (Rate)- GST Notification No. 6/2022-Central Tax (Rate)

G.S.R. ……(E).-In exercise of the powers conferred by sub-section (1) of section 9 and 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 in the Ministry of Finance (Department of Revenue), No.1/2017-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. 673(E), dated the 28th June, 2017, namely:-

1. In the said notification, –
   
   A. in the opening paragraph,
   
   (i) in clause (v), the word “and” shall be omitted;
   
   (ii)in clause (vi), after the word and figures “Schedule VI”, the figure and word “, and” shall be inserted;
   
   (iii)after clause (vi), the following clause shall be inserted, namely:-
   “(vii) 0.75 per cent. in respect of goods specified in Schedule VII”.
   
   B. in Schedule I –2.5%,
   
   (i)against S. Nos. 1 and 2, in column (3), for the portion beginning with the words “and put up in” and ending with the words and bracket “as in the ANNEXURE]”, the words “, pre-packaged and labelled” shall be substituted;
   
   (ii)after S. No. 9 and the entries relating thereto, following S. No. and entries shall be inserted, namely: –

iii)against S. Nos. 11 and 13, in column (3), for the portion beginning with the words “put up in” and ending with the words and bracket “as in the ANNEXURE]”, the words “, pre-packaged and labelled” shall be substituted;

(iv)against S. No. 16, in column (3), for the portion beginning with the words “and put up in” and ending with the words “as in the ANNEXURE”, the words “, pre-packaged and labelled” shall be substituted;

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

Note: –The principal notification No.1/2017-Central Tax (Rate), dated the 28th day of June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E)., dated the 28thday of June, 2017, and was last amended by notification No. 01/2022 –Central Tax (Rate) dated the 31st March, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i) vide number G.S.R. 236(E)., dated the 31st March, 2022.

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