Inverted duty structure - Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54(3) - Seeks to amend Notification No. 5/2017-Central Tax (Rate), dated the 28th June, 2017 - 09/2022 - Central GST (CGST) Rate

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 09/2022-Central Tax (Rate) New Delhi, the 13th July, 2022 G.S.R. 559 (E). - In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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. 5/2017-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. 677(E), dated the 28th June, 2017 , namely :- In the said notification, (i) in the opening paragraph, in the proviso, in clause (i), for the words and figure serial numbers 1 , the words, figure and letters serial numbers 1AA shall be substituted; (ii) in the TABLE, S. No. 1 shall be re-numbered as S. No. 1AA, and before S. No. 1AA as so re-numbered, the following serial numbers and entries shall be inserted, namely :- (1) (2) (3) 1A. 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 1B. 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 1C. 1509 Olive oil and its fractions, whether or not refined, but not chemically modified. 1D. 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 1E. 1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 1F. 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. 1G. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 1H. 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 1I. 1515 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 1J. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 1K. 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 1L. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 1M. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 1N. 2702 Lignite, whether or not agglomerated, excluding jet 1O. 2703 Peat (including peat litter), whether or not agglomerated 2. This notification shall come into force on the 18th day of July, 2022. [F.No.190354/172/2022-TRU] (Vikram Vijay Wanere) Under Secretary to the Government of India Note: - The principal notification No.5/2017-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. 677(E), dated the 28th day of June, 2017 , and was last amended by notification No. 20/2018 Central Tax (Rate) dated the 26th July, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 694(E), dated the 26th July, 2018.