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Notification No. 6/2022 – Central Tax (Rate) – Seeks to amend notification No. 1/2017- Central Tax (Rate)

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 ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​​​ (Department of Revenue)
​​  ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​ ​​​​ Notification​​ No.​​ 6/2022-Central​​ Tax​​ (Rate)

New​​ Delhi,​​ the​​ 13th​​ July,​​ 2022

G.S.R  ​​ ​​ ​​ ​​​​ ​​ (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 in the​​ Ministry​​ of​​ Finance​​ (Department​​ of​​ Revenue),​​ No.1/2017-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. 673(E), dated the 28th​​ June,​​ 2017,​​ namely:-

  • In​​ the​​ said​​ notification,​​ -


    • in​​ the​​ opening​​ paragraph,


  • in​​ clause​​ (v),​​ the word​​ “and”​​ shall​​ be​​ omitted;


  • in​​ clause​​ (vi),​​ after​​ the​​ word​​ and​​ figures​​ “Schedule​​ VI”,​​ the figure​​ and​​ word​​ “,​​ and”​​ shall be​​ inserted;


  • after​​ clause​​ (vi),​​ the​​ following​​ clause​​ shall​​ be​​ inserted,​​ namely:-


"(vii)​​ 0.75​​ per​​ cent.​​ in​​ respect​​ of​​ goods​​ specified​​ in​​ Schedule​​ VII".


    • in​​ Schedule​​ I​​ – 2.5%,


  • against S.​​ Nos. 1​​ and​​ 2,​​ in​​ column (3),​​ for​​ the​​ portion​​ beginning​​ with​​ the​​ words​​ “and​​ put​​ up​​ in”​​ and​​ ending​​ with​​ the​​ words​​ and​​ bracket​​ “as​​ in​​ the​​ ANNEXURE]”,​​ the​​ words​​ “,​​ pre-packaged​​ and​​ labelled”​​ shall​​ be​​ substituted;

  • after​​ S.​​ No.​​ 9 and​​ the​​ entries​​ relating​​ thereto,​​ following​​ S.​​ No.​​ and entries​​ shall​​ be​​ inserted,​​ namely:​​ -




Curd,​​ Lassi,​​ Butter milk,​​ pre-packaged​​ and​​ labelled”;



  • against​​ S.​​ Nos.​​ 11​​ and​​ 13,​​ in​​ column​​ (3),​​ for​​ the​​ portion​​ beginning​​ with​​ the​​ words​​ “put​​ up​​ in”​​ and​​ ending​​ with​​ the​​ words​​ and​​ bracket​​ “as​​ in​​ the​​ ANNEXURE]”,​​ the words​​ “,​​ pre-packaged​​ and​​ labelled”​​ shall​​ be​​ substituted;

  • against​​ S.​​ No.​​ 16,​​ in​​ column​​ (3),​​ for​​ the​​ portion​​ beginning​​ with​​ the​​ words​​ “and​​ put​​ up​​ in”​​ and​​ ending​​ with​​ the​​ words​​ “as​​ in​​ the​​ ANNEXURE”, the​​ words “,​​ pre-packaged and labelled”​​ shall be​​ substituted;

  • against S. No. 25, in column (3), for the portion beginning with the words “put up in” and ending with the​​ words​​ and bracket “as​​ in​​ the​​ ANNEXURE]”, the​​ words​​ “,​​ pre-packaged and​​ labelled”​​ shall​​ be​​ substituted;

  • against S. No. 26, in column (3), for the portion beginning with the words “put up in” and ending with the​​ words “as​​ in​​ the​​ ANNEXURE”, the​​ words “pre-packaged​​ and labelled”​​ shall be​​ substituted;

  • against S. No. 30, in column (3), for the portion​​ beginning with the words “put up in” and ending with the​​ words “as​​ in​​ the​​ ANNEXURE”, the​​ words “, pre-packaged and labelled” shall​​ be​​ substituted;

(viii)​​ against S. Nos. 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the portion​​ beginning with the words “put up in” and ending with the words and bracket “as in the ANNEXURE]”, the words “,​​ pre-packaged and​​ labelled” shall be substituted;

  • after​​ S.​​ No.​​ 91 and the​​ entries​​ relating​​ thereto,​​ following​​ S.​​ No.​​ and entries​​ shall​​ be​​ inserted,​​ namely:​​ -




or​​ 1702

Jaggery​​ of​​ all​​ types​​ including​​ Cane​​ Jaggery​​ (gur),​​ Palmyra​​ Jaggery,​​ pre-packaged​​ and​​ labelled;​​ Khandsari​​ Sugar,​​ pre-packaged​​ and​​ labelled”;

  • after​​ S.​​ No.​​ 98​​ and the​​ entries​​ relating​​ thereto,​​ following S.​​ No.​​ and​​ entries​​ shall​​ be​​ inserted,​​ namely:​​ -




Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira,​​ parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur,​​ commonly​​ known​​ as​​ Murki,​​ pre-packaged​​ and​​ labelled”;



  • against​​ S.​​ No.​​ 101A,​​ in​​ column​​ (3),​​ for​​ the​​ portion​​ beginning​​ with​​ the​​ words​​ “other​​ than​​ those​​ put​​ up​​ in”​​ and​​ ending​​ with​​ the​​ words​​ and​​ bracket​​ “as​​ in​​ the​​ ANNEXURE]”,​​ the​​ words​​ “,​​ other​​ than​​ those​​ pre-packaged​​ and​​ labelled”​​ shall​​ be substituted;

  • S.​​ No.​​ 163​​ and​​ the​​ entries​​ relating​​ thereto shall​​ be​​ omitted;


  • after​​ S.​​ No.​​ 181A​​ and​​ the​​ entries​​ relating​​ thereto,​​ following​​ S.​​ No.​​ and​​ entries​​ shall​​ be​​ inserted,​​ namely: -




Ostomy​​ appliances​​ including​​ pouch​​ or​​ flange,​​ stoma​​ adhesive​​ paste,​​ barrier​​ cream,​​ irrigator​​ kit, sleeves, belt,​​ micro-pore tapes”;



  • against S. No. 182, in column (3), for the words “put up in unit containers and bearing a brand name”, the​​ words “,​​ pre-packaged​​ and​​ labelled.”​​ shall be substituted;

  • S.​​ Nos.​​ 197A,​​ 197B,​​ 197C,​​ 197D​​ and 197E​​ and entries​​ relating​​ thereto​​ shall​​ be​​ omitted;


  • against S. No. 215, in column (3), for the words “put up in unit container and bearing a brand name”, the​​ words “, pre-packaged​​ and​​ labelled”​​ shall be​​ substituted;

  • S.​​ Nos.​​ 230,​​ 232,​​ 233, 234A​​ and 234C​​ and entries​​ relating​​ thereto shall be​​ omitted;


  • after​​ S.​​ No.​​ 255​​ and​​ entries​​ relating​​ thereto,​​ the​​ following​​ S. No.​​ and​​ entries​​ shall​​ be​​ inserted,​​ namely:​​ -




Orthopaedic​​ appliances,​​ such​​ as​​ crutches,​​ surgical​​ belts,​​ and trusses;​​ Splints​​ and​​ other​​ fracture appliances; artificial parts of the body; other appliances which are worn or​​ carried, or implanted in the body, to compensate for a defect or disability; intraocular​​ lens​​ [other​​ than​​ hearing​​ aids]”;



  • after​​ S.​​ No.​​ 264​​ and​​ entries​​ relating​​ thereto,​​ in​​ List​​ No.​​ 3,​​ in​​ item​​ (B),​​ the​​ sub-item​​ (1)​​ and​​ the​​ entries​​ relating​​ thereto shall​​ be omitted;

    • in​​ Schedule​​ II​​ – 6%,​​ -


  • against​​ S.​​ No.​​ 16,​​ in​​ column​​ (3),​​ after​​ the​​ word​​ “guavas”,​​ the​​ words​​ and​​ brackets​​ “,​​ mangoes​​ (other​​ than​​ mangoes​​ sliced, dried)” shall be inserted;

  • against S. No. 41A, in column (3), for the portion beginning with the words “put up in” and ending with the​​ words​​ and bracket​​ “in​​ the​​ ANNEXURE]”, the​​ words “,​​ pre-packaged and​​ labelled”​​ shall​​ be​​ substituted;

  • against​​ S.​​ No.​​ 46,​​ in​​ column​​ (3),​​ for​​ the​​ portion​​ beginning​​ with​​ the​​ words​​ “put​​ up​​ in”​​ and​​ ending​​ with​​ the​​ words​​ and bracket​​ “in​​ the​​ ANNEXURE]”, the​​ words “,​​ pre-packaged and​​ labelled”​​ shall​​ be​​ substituted;

  • against​​ S.​​ No.​​ 65,​​ in column​​ (3),​​ after​​ the​​ word​​ “contraceptives”,​​ the​​ words​​ “and​​ Ostomy​​ appliances”​​ shall​​ be​​ inserted;

  • S.​​ No.70​​ and​​ the​​ entries​​ relating​​ thereto​​ shall​​ be​​ omitted;


  • after​​ S.​​ No.​​ 85A​​ and​​ the​​ entries​​ relating​​ thereto,​​ the​​ following​​ S.​​ No.​​ and​​ entries​​ shall​​ be​​ inserted,​​ namely:​​ -





Leather further prepared after tanning or crusting, including parchment-dressed leather, of​​ bovine (including buffalo) or equine animals, without hair on, whether or not split,​​ other than​​ leather of​​ heading​​ 4114



Leather​​ further​​ prepared​​ after​​ tanning​​ or​​ crusting,​​ including​​ parchment-dressed​​ leather,​​ of​​ sheep​​ or​​ lamb,​​ without wool​​ on, whether or​​ not​​ split,​​ other than​​ leather of​​ heading​​ 4114



Leather​​ further​​ prepared​​ after​​ tanning​​ or​​ crusting,​​ including​​ parchment-dressed​​ leather,​​ of​​ other​​ animals,​​ without​​ wool​​ or​​ hair​​ on,​​ whether​​ or​​ not​​ split,​​ other​​ than​​ leather​​ of​​ heading​​ 4114



Chamois​​ (including​​ combination​​ chamois)​​ leather;​​ patent​​ leather​​ and​​ patent​​ laminated​​ leather;​​ metallised leather



Composition​​ leather​​ with​​ a​​ basis​​ of​​ leather​​ or​​ leather fibre,​​ in​​ slabs,​​ sheets​​ or​​ strip,​​ whether​​ or​​ not in rolls; parings and other waste of leather or of composition leather, not​​ suitable for the​​ manufacture​​ of​​ leather articles;​​ leather​​ dust,​​ powder​​ and flour”;



  • S.​​ No.120​​ and the​​ entries​​ relating​​ thereto shall​​ be​​ omitted;


  • after S.​​ No.​​ 125 and the​​ entries​​ relating​​ thereto,​​ the​​ following​​ S.​​ No.​​ and entries​​ shall​​ be​​ inserted,​​ namely​​ :-




Maps​​ and​​ hydrographic​​ or​​ similar​​ charts​​ of​​ all​​ kinds,​​ including​​ atlases,​​ wall​​ maps,​​ topographical​​ plans​​ and​​ globes, printed”;



  • against​​ S.​​ No.​​ 176B,​​ for​​ the​​ entry​​ in​​ column​​ (3),​​ the​​ entry​​ “Fly​​ ash​​ bricks;​​ Fly​​ ash​​ aggregates;​​ Fly​​ ash​​ blocks”​​ shall​​ be substituted;

  • S.​​ No.​​ 187,​​ 188,​​ 189,​​ 192​​ and 193​​ and the​​ entries​​ relating​​ thereto shall​​ be​​ omitted;


  • after​​ S.​​ No.​​ 194 and​​ the​​ entries​​ relating​​ thereto,​​ the​​ following​​ S.​​ No.​​ and entries shall​​ be​​ inserted,​​ namely:​​ -



8419​​ 12

Solar​​ water​​ heater​​ and​​ system”;



  • S.​​ No.​​ 195​​ and​​ the​​ entries​​ relating​​ thereto shall​​ be​​ omitted;


  • against​​ S.​​ No.​​ 197,​​ in​​ column​​ (3),​​ for​​ the​​ words​​ and​​ figures “machines​​ for​​ cleaning,​​ sorting​​ or​​ grading​​ eggs,​​ fruit or other​​ agricultural produce, other than machinery of heading 8437; parts [8433 90 00]”, the words “parts​​ thereof”​​ shall be substituted;

  • S.​​ Nos.​​ 198,​​ 205,​​ 217,​​ 221,​​ 226​​ and 227​​ and the​​ entries​​ relating​​ thereto shall​​ be​​ omitted;




    • in​​ Schedule​​ III​​ ​​ 9%,​​ -


  • against S. No. 30A, for the entry in column (3), the entry “Tar distilled from coal, from lignite or from peat​​ and​​ other​​ mineral​​ tars,​​ whether​​ or​​ not​​ dehydrated​​ or partially distilled,​​ including reconstituted​​ tars”​​ shall​​ be​​ substituted;

  • after​​ S.​​ No.​​ 54B​​ and​​ entries​​ relating​​ thereto,​​ the​​ following​​ S.​​ No.​​ and​​ entries​​ shall​​ be​​ inserted,​​ namely:​​ -




All​​ Goods,​​ including​​ printing​​ ink,​​ writing​​ or​​ drawing​​ ink​​ and​​ other​​ inks,​​ whether​​ or​​ not​​ concentrated​​ or solid,​​ fountain​​ pen​​ ink,​​ ball pen​​ ink”;

  • against S. No. 148, in column (3), the brackets and words “[Other than aseptic packaging paper]” shall be​​ omitted;

  • against S. No. 157B, in column (3), after the word and bracket “Scrips)”, the figures and words “; Cheques,​​ loose​​ or in​​ book​​ form” shall be inserted;

  • against S. No. 182D, in column (3), for the brackets, words and figures “[other than fly ash bricks, fly ash​​ blocks,​​ fly​​ ash​​ aggregate​​ with​​ 90​​ percent​​ or​​ more​​ fly​​ ash​​ content]”,​​ the​​ brackets​​ and​​ words​​ “[other​​ than​​ Fly​​ ash​​ bricks;​​ Fly​​ ash​​ aggregates;​​ Fly​​ ash​​ blocks]” shall​​ be​​ substituted;

  • S. No. 301A shall be re-numbered as S. No. 301AA, and before S. No. 301AA as so re-numbered, the​​ following​​ S. No. and​​ entries​​ shall​​ be inserted, namely:




Knives​​ with​​ cutting​​ blades,​​ serrated​​ or​​ not​​ (including​​ pruning​​ knives),​​ other​​ than​​ knives​​ of​​ heading​​ 8208, and​​ blades​​ therefor”;



  • against​​ S.​​ No.​​ 302A,​​ in​​ column​​ (3),​​ the​​ brackets​​ and words​​ “[other​​ than​​ paper​​ knives,​​ pencil​​ sharpeners​​ and​​ blades​​ therefor]” shall be omitted;

  • after​​ S.​​ No.​​ 302A​​ and​​ entries​​ relating​​ thereto,​​ the​​ following​​ S.​​ No.​​ and​​ entries​​ shall​​ be​​ inserted,​​ namely:​​ -




Spoons,​​ forks,​​ ladles,​​ skimmers,​​ cake-servers,​​ fish-knives,​​ butter-knives,​​ sugar​​ tongs​​ and​​ similar​​ kitchen​​ or​​ tableware”;



  • against​​ S.​​ No.​​ 317A,​​ for​​ the​​ entry​​ in​​ column​​ (3),​​ the​​ entry​​ “(a)​​ Concrete​​ pumps​​ [8413​​ 40​​ 00];​​ (b)​​ other​​ rotary​​ positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely,​​ centrifugal​​ pumps​​ (horizontal​​ and​​ vertical),​​ deep​​ tube-well​​ turbine​​ pumps,​​ submersible​​ pumps,​​ axial​​ flow​​ and mixed​​ flow​​ vertical pumps” shall​​ be substituted;

  • after​​ S.​​ No.​​ 317B​​ and the​​ entries​​ relating​​ thereto,​​ the​​ following​​ S.​​ No.​​ and​​ entries​​ shall​​ be​​ inserted,​​ namely:




8414​​ 20 10

Bicycle​​ pumps


8414​​ 90 12

Parts​​ of​​ air or​​ vacuum​​ pumps and compressors​​ of​​ bicycle​​ pumps”;



  • after​​ S.​​ No.​​ 328​​ and the​​ entries​​ relating​​ thereto,​​ the​​ following​​ S.​​ No.​​ and​​ entries shall​​ be​​ inserted,​​ namely:​​ -




Machines​​ for​​ cleaning,​​ sorting​​ or​​ grading​​ eggs,​​ fruit​​ or​​ other​​ agricultural​​ produce,​​ other​​ than machinery​​ of​​ heading​​ 8437;​​ parts​​ thereof​​ [8433​​ 90​​ 00]



Milking​​ machines​​ and​​ dairy​​ machinery”;



  • after​​ S.​​ No.​​ 329​​ and​​ the​​ entries​​ relating​​ thereto,​​ the​​ following​​ S.​​ No.​​ and​​ entries shall​​ be​​ inserted,​​ namely:​​ -




Machines for cleaning, sorting or grading, seed, grain or dried leguminous​​ vegetables;​​ machinery​​ used​​ in​​ milling​​ industry​​ or​​ for​​ the working​​ of​​ cereals​​ or dried​​ leguminous vegetables other than farm type machinery and parts​​ thereof”;



  • after​​ S.​​ No.​​ 371​​ and​​ the​​ entries​​ relating​​ thereto,​​ the​​ following​​ S.​​ No.​​ and​​ entries shall​​ be​​ inserted,​​ namely:​​ -



84​​ or




Explanation.- For the purpose of this​​ entry, E-waste means electrical and electronic​​ equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published​​ in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in​​ part​​ if​​ discarded as​​ waste​​ by​​ the consumer​​ or​​ bulk​​ consumer”;



  • against S. No. 376AC, in column (3), the brackets and words “[other than wet grinder consisting of stone as​​ a​​ grinder]” shall​​ be omitted;

  • against​​ S.​​ No.​​ 390,​​ in​​ column​​ (3),​​ the​​ brackets,​​ words​​ and​​ letters​​ “[other​​ than​​ Light-Emitting​​ Diode​​ (LED)​​ Light​​ Sources]” shall be omitted;

  • after​​ S.​​ No.​​ 406 and​​ the​​ entries​​ relating​​ thereto,​​ the​​ following​​ S.​​ No.​​ and entries shall​​ be​​ inserted,​​ namely:​​ -




Parts​​ of​​ goods​​ of​​ heading​​ 8801”;



  • against​​ S.​​ No.​​ 413,​​ for​​ the​​ entry​​ in​​ column​​ (3),​​ the​​ entry​​ “Drawing,​​ marking-out​​ or​​ mathematical​​ calculating​​ instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators);​​ instruments​​ for​​ measuring​​ length,​​ for​​ use​​ in​​ the​​ hand​​ (for​​ example,​​ measuring​​ rods​​ and​​ tapes,​​ micrometers,​​ callipers),​​ not​​ specified​​ or included elsewhere in​​ this​​ chapter” shall​​ be​​ substituted;

  • against S. No. 438A, in column (3), the letters, words, and brackets “LED lights or fixtures including LED​​ lamps; LED​​ (light​​ emitting​​ diode)​​ driver and MCPCB​​ (Metal​​ Core​​ Printed Circuit​​ Board)”​​ shall​​ be​​ omitted;

    • in​​ Schedule​​ VI​​ – 0.125%,


      • against​​ S.​​ No.​​ 1,​​ for​​ the​​ entry​​ in​​ column​​ (3),​​ the​​ entry​​ “Rough​​ diamonds​​ or​​ simply​​ sawn​​ diamonds,​​ industrial​​ or​​ non-industrial"​​ shall be substituted;

      • against​​ S.​​ No.​​ 3,​​ for​​ the​​ entry in​​ column​​ (3),​​ the​​ entry​​ “Synthetic​​ or​​ reconstructed​​ precious​​ or​​ semiprecious​​ stones​​ [other​​ than​​ diamonds],​​ whether​​ or​​ not​​ worked​​ or​​ graded​​ but​​ not​​ strung,​​ mounted​​ or​​ set;​​ ungraded​​ synthetic​​ or​​ reconstructed​​ precious​​ or​​ semiprecious​​ stones​​ [other​​ than​​ diamonds],​​ temporarily​​ strung​​ for​​ convenience​​ of​​ transport;​​ synthetic​​ or​​ reconstructed​​ diamonds,​​ unworked​​ or​​ simply​​ sawn​​ or​​ roughly​​ shaped" shall​​ be​​ substituted;

    • after​​ Schedule VI and before Explanation, following entries shall be inserted, namely:-​​ "Schedule​​ VII​​ ​​ 0.75%


Chapter​​ /​​ Heading​​ /​​ Sub-heading/

Tariff​​ item

Description​​ of​​ Goods






Goods​​ other than​​ those​​ specified​​ against​​ S.​​ No.​​ 1 in​​ Schedule​​ VI



Goods​​ other than​​ those​​ specified against​​ S.​​ No.​​ 3 in​​ Schedule​​ VI";



    • after​​ the​​ Schedule​​ VII,​​ in​​ the​​ Explanation,​​ for​​ clause​​ (ii)​​ and​​ the​​ entries​​ relating​​ thereto,​​ the​​ following​​ clause​​ shall​​ be substituted, namely:-

‘(ii)​​ The​​ expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clause (l) of​​ section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or​​ a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act,​​ 2009​​ (1​​ of​​ 2010) and​​ the rules​​ made​​ thereunder.’.

  • 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.1/2017-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.​​ 673(E).,​​ dated​​ the​​ 28th​​ day​​ of June, 2017, and was last amended by notification No. 01/2022 – Central Tax (Rate) dated the 31st​​ March, 2022​​ published​​ in​​ the​​ Gazette​​ of​​ India,​​ Extraordinary,​​ Part​​ II,​​ Section​​ 3,​​ Sub-section​​ (i)​​ vide​​ number​​ G.S.R.​​ 236(E).,​​ dated​​ the​​ 31st​​ March, 2022.

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