Notification No. 03/2023-Integrated Tax (Rate) [N10-YYN]
As at 7 September 2026. In force from 1 March 2023.
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 28th 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 28th 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: -
(1) (2) (3)
“186A 8214 Pencil sharpeners”;
(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 1st day of March, 2023.
Made under
Recital: "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". Names sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Amends Notification No. 1/2017-Integrated Tax (Rate) [N10-0HW], 1 March 2023. "No. 1/2017-Integrated Tax (Rate), dated".
Acted on by (0)
none
Not held (2)
"section 5 of the Integrated Goods and Services Tax Act, 2017"
"sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017"