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GST Review January-2023

Notification No. 12/2022-Central Tax (Rate), New Delhi, the 30th December, 2022

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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, 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%, - against S. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely: “Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries .......