Amendment in Notification No. 5/2017-STR to restrict refund of accumulated ITC on edible oils and coal - 09/2022-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 16 th July, 2022 Notification No. 09/2022-State Tax (Rate) Gujarat Goods and Services Tax Act, 2017 No.(GHN-50)GST-2022/S.54(3)(6)TH:- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No.(GHN-44)GST-2017/S.54(3)(1)-TH dated the 30th June, 2017 being Notification No. 5/2017-State Tax (Rate), 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. By order and in the name of Governor of Gujarat, Dipal Hadiyal Deputy Secretary to Government