[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

 

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.     (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,  

  1. 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;
  2. 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, interesterified, 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.