Exemption to goods notified u/s 11 (1) of CGST Act - Seeks to amend Notification No. 2/2017-Central Tax (Rate), dated the 28th June, 2017 - 13/2022 - Central GST (CGST) Rate

GST exemption amendment expands exempted feed items and adds pulse husk and concentrates, effective early next year.

The notification amends the CGST rate schedule by substituting the S. No. 102 entry to specify aquatic feed (including shrimp and prawn), poultry feed and cattle feed with explicit inclusions of grass, hay and straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and inserts S. No. 102C under tariff headings 2302 and 2309 to exempt husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda); effective 1 January 2023.