[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 03/2023- Integrated Tax (Rate)

New Delhi, dated the 28^th February, 2023

G.S.R.… E):- In  exercise  of  the  powers  conferred  by  sub-section  (1)  of  section  5  of  the  Integrated    Goods and Services Tax  Act,  2017  (13  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-Integrated  Tax (Rate), dated the 28^th June, 2017, published in the  Gazette  of  India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E)., dated the 28^th June, 2017, namely:-  

In the said notification, -

(i) in Schedule I –5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: -  

“Jaggery of  all  types  including  Cane  Jaggery  (gur),  Palmyra  Jaggery, pre-packaged  and  labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ”;

(i) in Schedule II –12%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(ii) in Schedule III –18%, against S. No. 302A, in column (3), at the end, the brackets and words “[other than pencil sharpeners]” shall be inserted.  

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

[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]  

(RAJEEV RANJAN )  

Under Secretary

Note:- The principal notification No.1/2017-Integrated Tax (Rate), dated the 28^th June, 2017, was published  in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E),  dated  the  28^th June,  2017 and  was  last  amended  by  notification  No. 12/2022 –Integrated Tax (Rate), dated the  30^th December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.917(E), dated the 30^th December, 2022.