NOTIFICATION No. 04/2023- 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 11 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public
interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India, Ministry of Finance (Department of Revenue), No.2/2017-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. 674(E), dated the 28th June, 2017, namely:-
In the said notification, in the Schedule, against S. No. 94, in Column (3), after the item (ii) and the entries
relating thereto, the following item and entry shall be inserted, namely: -
“(iii) Rab, other than pre-packaged and labelled”.
2. This notification .......