Notification to implement the decisions of 50th GST Council
Seeks to amend No. 01/2017- Central Tax (Rate) (CGST Rate Schedule notified under section 9 (1)) to implement the decisions of 50th GST Council – NotificationNo. 09/2023-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), videnumber G.S.R. 673(E), dated the 28thJune, 2017, namely: –
In the said notification, –
B. in Schedule II–6%, against S. No. 137, for the entry incolumn (3), the entry “Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than-(i)real zari thread (gold) and silver thread combined with textile thread (ii)imitation zari threador yarn known by any name in trade parlance” shall be substituted;
C.in Schedule III–9%,
(i)against S. No. 16, in column (3), for the words “toasted bread and similar toasted products”, the words “toasted bread and similar toasted products, un-friedor un-cooked snack pellets, by whatever name called, manufactured through process of extrusion” shall be substituted;
(ii)against S. No. 28, for the entry in column (3), the entry “Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag” shall be substituted;
2. This notification shall come into force on 27th July, 2023.
Note: -The principal notification No.1/2017-Central Tax (Rate), dated the 28thday of June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 673(E), dated the 28thday of June, 2017 and was last amended by notification No. 03/2023–Central Tax (Rate) dated the 28thFebruary, 2023published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videnumber G.S.R. 147(E), dated the 28thFebruary, 2023.
Notification No. 09/2023-Central Tax (Rate)
