Notification No. 09/2023- Central Tax (Rate) New Delhi, dated 26th July, 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 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 673(E), dated the 28thJune, 2017, namely: -
In the said notification, -
in Schedule I –2.5%,
after S. No. 99A and entries relating thereto, the following S. No. and entries shall be inserted, namely: -
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