CGST Rate Schedule u/s 9(1) - Amendments as per GST Council Decision - Notification No 01/2017- Central Tax (Rate) dated 28.06.2017 as amended. - 17/2023 - Central GST (CGST) Rate

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 17/2023-Central Tax (Rate) New Delhi, the 19th October, 2023 G.S.R. 774 (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, Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28thJune, 2017 , namely:- In the said notification, - (A) in Schedule I 2.5%, - (i) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) 92A. 1703 Molasses ; (ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 96A. 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled ; (B) in Schedule III 9%, (i) against S. No. 13, in column (3), for the words and figures of heading 1905 , the words and figures of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled shall be substituted; (ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 25A. 2207 10 12 Spirits for industrial use ; (C) in Schedule IV 14%, S. No. 1 and the entries relating thereto shall be omitted. 2. This notification shall come into force with effect from the 20th day of October, 2023. [F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC] Vikram Wanere Under Secretary Note : - The principal notification No. 1/2017-Central Tax (Rate), dated the 28th 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 June, 2017 and was last amended by notification No. 11/2023 Central Tax (Rate), dated the 29th September, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711(E), dated the 29th September, 2023.