[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

 

Notification No. 7/2022-Integrated Tax (Rate)

 

New Delhi, the 13th July, 2022

G.S.R. .....(E).-  In  exercise  of  the  powers  conferred  by  sub-section  (1)  of  section  6  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. 2/2017-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.  667(E), dated the 28th June, 2017, namely:-

 

 In the said notification,

(A)  in the Schedule, -  

  1. against S. Nos. 9 and 22, in column (3), for the portion beginning with the words “other than those put up in” and ending with the words “conditions as in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted;  
  2. against S. No. 26, for the entry in column (3), the entry “Curd, Lassi, Butter milk, other than pre-packaged and labelled” shall be substituted;
  3. against S. Nos. 27, 29, 30B, 45, 46A, in column (3), for the portion beginning with the words “other than those put up in” and ending with the words “conditions as in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted;  
  4. against S. No. 46B, in column (3), for the portion beginning with the words “[other than those” and ending with the words “conditions as in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted;  
  5. against S. Nos. 65, 66, 67, 68, 69, 70, 71,72, 73, 74 and 75, in column (3), for the portion beginning with  “[other than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than prepackaged and labelled” shall be substituted;  
  6. against S. Nos. 77 and 78, in column (3), for the portion beginning with the words “[other than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than pre-packaged and labelled” shall be substituted;  
  7. against S. No. 94, for the entry in column (3), the entry “(i)Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled” shall be substituted;
  8. against S. No. 95, in column (3), after the word “Murki”, the words and symbols “, other than pre-packaged and labelled” shall be inserted;
  9. against S. No. 97A, in column (3), for the portion beginning with the words “other than those put up” and ending with the words “as specified in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted;
  10. against S. No. 99, in column (3), the word “purified, ” shall be omitted;
  11. against S. No. 108, in column (3), for the portion beginning with the words “[other than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than pre-packaged and labelled” shall be substituted;  
  1. S. Nos. 118 and 122 and the entries relating thereto shall be omitted;
  2. against S. No. 132A, in column (3), for the portion beginning with the words “other than those put up” and ending with the words “as in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted;
  3. S. No. 141 and the entries relating thereto shall be omitted;

 

(B)    after the Schedule, in the Explanation, for clause (ii), the following clause shall be substituted, namely:-

 

“(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”.

 

 2. This notification shall come into force on the 18th day of July, 2022.

 

[F. No.19035/172/2022-TRU]

 

 

(Vikram Vijay Wanere)

Under Secretary to the Government of India  

 

Note: - The  principal  notification  No. 2/2017-Integrated  Tax  (Rate),  dated  the  28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 28th June, 2017, and was last amended vide notification No. 19/2021-Integrated Tax (Rate) dated the 28th December, 2021, published in the Gazette    of  India,  Extraordinary,  Part  II,  Section 3,  Sub-section  (i)  vide  number  G.S.R. 896(E), dated the 28th December, 2021.