Integrated Tax (Rate) Notification No. 09 of 2022 DT 13th July, 2022, GST

 

Notification No. 09/2022 Integrated Tax (Rate) DT on 13th July, 2022, GST

 

 

Seeks to amend notification No. 5/2017- Integrated Tax (Rate) 

 The Extract of GST Notification No. 09/2022 – Integrated Tax (Rate) is given below: 

             Notification No. 09/2022 – Integrated Tax (Rate), GST

 

[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-Integrated 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) read with section 20 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. 5/2017-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. 670(E), dated the 28th June, 2017, namely :-

 

In the said notification,

 

(i)                 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;

 

(ii)               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, inter-

 

 

esterified, 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”

 

 

 

 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-Integrated 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. 670(E), dated the 28th day of June, 2017, and was last amended by notification No. 21/2018 – Integrated 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. 698(E), dated the 26th July, 2018.


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