Notification No. 03/2023- Central Tax (Rate) New Delhi, dated the 28th February, 2023
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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 Schedule I –2.5%, 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-packag.......