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The Central Goods and Services Tax Act, 2017 Notification
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Body Notification G.S.R. 147(E).No. 03/2023 -Central Tax (Rate) Dated 28th February, 2023

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: -

In the said notification, -

i. in Schedule I -2.5%, 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 ";

ii. in Schedule II -6%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(1) (2) (3)
"186A

8214

Pencil sharpeners";

iii. in Schedule III -9%, 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 with effect from the 01st March, 2023.

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

RAJEEV RANJAN

Under Secy.

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), vide number G.S.R. 673(E), dated the 28th day of June, 2017 and was last amended by notification No. 12/2022 -Central Tax (Rate) dated the 30th December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 916(E), dated the 30th December, 2022.