IGST rates revised on Jaggery, Khandsari Sugar Rab & Pencil sharpeners

Seeks to amend notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017 vide Notification No. 03/2023-Integrated Tax (Rate) Dated: 28th February, 2023 to notify revised IGST Rate on 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 and Pencil sharpeners.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 03/2023- Integrated Tax (Rate) | Dated : 28th February, 2023

G.S.R. 148(E).— 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 28^th 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 28^th 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 ”;

ii. in Schedule II –12%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: –

iii. 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 1^st day of March, 2023.

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

Note: The principal notification No.1/2017-Integrated 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. 666(E), dated the 28th June, 2017 and was last amended by notification No. 12/2022 –Integrated 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.917(E), dated the 30th December, 2022.