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Date: 2022-07-13 Category: Extra Ordinary State: Union Government Country: India

GST and Customs Notifications to give effect to decisions of 47th GST Council

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

## Report on Amendments to Goods and Services Tax (GST) and Customs Notifications - July 13, 2022 **1. Executive Summary:** This report analyzes a series of notifications issued by the Ministry of Finance, Department of Revenue, on July 13, 2022. These notifications primarily involve amendments to existing Central Tax Rate, Integrated Tax Rate, Union Territory Tax Rate, and Customs notifications under the Goods and Services Tax (GST) Act, 2017 and the Customs Act, 1962. The core purpose of these amendments is to modify tax rates and provisions related to specific goods (fly ash bricks, fly ash aggregates, and fly ash blocks) and to streamline processes related to customs duties and exemptions. The key finding is that the amendments aim to refine the application of GST and customs regulations, impacting manufacturers and importers of fly ash products and entities involved in defense-related imports and health programs. Several older notifications have also been rescinded. **2. Introduction:** This report aims to provide an informative overview of the notifications issued by the Ministry of Finance, Department of Revenue, on July 13, 2022, based solely on the information contained within the provided text. The report focuses on amendments to existing tax and customs policies, identifying key changes, affected stakeholders, and potential impacts. **3. Policy Overview:** These notifications amend several existing policies related to: * Central Goods and Services Tax Act, 2017 * Integrated Goods and Services Tax Act, 2017 * Union Territory Goods and Services Tax Act, 2017 * Customs Act, 1962 * Customs Tariff Act, 1975 The core objectives, as inferred from the text, appear to be: * To revise tax rates applicable to specific goods, namely fly ash bricks, fly ash aggregates, and fly ash blocks. * To streamline customs procedures and exemptions for specific sectors, including defence and health. * To rescind obsolete notifications for improved clarity. **4. Background and Rationale:** The amendments suggest a need for fine-tuning existing GST and Customs policies. The specific changes related to fly ash products likely aim to clarify or adjust the applicable tax rates, potentially to promote the use of these environmentally friendly materials. The customs amendments address specific sectors requiring modifications, likely to address emerging needs or inefficiencies. Rescinding older notifications suggest the removal of outdated information that are no longer relevant to current tax law. **5. Key Provisions / Changes:** This section details the changes introduced by the amendment text. * **GST Amendments (Notifications No. 10/2022, 15/2022, 16/2022):** These notifications amend earlier notifications (02/2022, 10/2019, and 14/2019 respectively) relating to Central Tax Rate. The key change involves substituting the entry in column 3 of the table against Sl. No. 1 (Notifications No. 10/2022) and serial number 4 (Notifications No. 15/2022, 16/2022) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." This means that the description of goods covered under that specific entry has been updated to specifically include these fly ash products. The effect of this change is to ensure these specific items are taxed according to the provisions listed in that entry. * **Integrated Tax Amendments (Notifications No. 10/2022):** These notifications amend earlier notifications (02/2022) relating to Integrated Tax Rate. The key change involves substituting the entry in column 3 of the table against Sl. No. 1 with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." This mirrors the central tax amendment, ensuring consistent tax treatment across states. * **Union Territory Tax Amendments (Notifications No. 10/2022, 03/2022, and 04/2022):** These notifications amend earlier notifications (02/2022, 02/2019, 02/2017 respectively) relating to Union Territory Tax Rate. The key change involves substituting the entry in column 3 of the table against Sl. No. 1 (Notification No. 10/2022) and serial number 4 (Notification No. 03/2022 and 04/2022) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." This extends the central tax treatment to Union Territories. * **Rescinding of Earlier Notifications (Notifications No. 11/2022):** Notifications 45/2017Central Tax Rate, 47/2017Integrated Tax Rate, and 45/2017Union Territory Tax Rate, all dated November 14, 2017, have been rescinded. This means these older notifications are no longer in effect as of July 18, 2022, except for actions already taken or omitted before that date. * **Customs Amendments (Notification No. 40/2022):** Amends notification No. 50/2017-Customs. It inserts a new entry (213A) for "Diethylcarbamazine (DEC) tablets" with NIL duty for the National Filaria Control Programme. It also modifies an existing entry to specify a "12" value. An annexure is added stating that a certificate must be furnished from an officer no lower than the rank of Deputy Secretary to the Government of India, Ministry of Health and Family Welfare, certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored program against Filariasis. * **Customs Amendments (Notification No. 41/2022):** Amends notification No. 19/2019-Customs. The opening paragraph has been changed from “Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units” to “Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units *or any other entity*”. The effect of this amendment is to broaden the applicability of the notification to now include other entities (in addition to those listed in the old notification), who may benefit from the provisions of this notification. * **Customs Amendments (Notification No. 42/2022):** Amends notification No. 51/96-Customs. The amendment omits the words, brackets and figures, and from the whole of integrated tax leviable thereon under subsection 7 of section 3 of the said Customs Tariff Act, shall be omitted. **6. Target Audience and Stakeholders:** Based on the provided text, the following stakeholders are directly affected: * Manufacturers and suppliers of fly ash bricks, fly ash aggregates, and fly ash blocks. * Importers and distributors of these fly ash products. * The Ministry of Defence, the Defence forces, or the Defence Public Sector Units or other Public Sector Units, and any other entity involved in imports related to defense. * The Ministry of Health and Family Welfare, and organizations involved in the National Filaria Control Programme. * Customs officials. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Ministry of Finance, Department of Revenue, is responsible for implementing these changes through its notifications. * **Timeline:** All notifications come into force on July 18, 2022. * **Customs Procedures:** For the DEC tablets exemption, importers must furnish a certificate from a Deputy Secretary or higher in the Ministry of Health and Family Welfare. The amendment regarding the Ministry of Defence widens the application of the original notification to "any other entity". **8. Expected Outcomes / Impact of Changes:** * **GST Amendments:** Clearer and potentially more favorable tax treatment for fly ash products, potentially encouraging their use and production. * **Customs Amendments (DEC Tablets):** Reduced costs for the National Filaria Control Programme, improving access to essential medication. * **Customs Amendments (Defence):** Simplification or expansion of customs duty exemptions for defense-related imports. The specific benefit would depend on the conditions outlined in the original notification. * **Customs Amendments (Removal of text from notification No. 51/96-Customs):** Simplification of policy text, and could broaden applicability of the notification to additional entities. **9. Conclusion:** The notifications issued on July 13, 2022, represent a set of targeted amendments to existing GST and Customs policies. The changes focus on clarifying tax treatment for fly ash products, streamlining customs procedures for defense and health-related imports, and removing outdated notifications. These adjustments are expected to benefit specific industries and government programs by reducing costs, clarifying regulations, and promoting environmentally friendly products.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: A tax law enacted in 2017 in India Central Government: The executive authority of India Council: Refers to the Goods and Services Tax (GST) Council in India, a constitutional body responsible for making recommendations on GST-related issues to the Union and State Governments Integrated Goods and Services Tax Act, 2017: A tax law enacted in 2017 in India Union Territory Goods and Services Tax Act, 2017: A tax law enacted in 2017 in India Vikram Vijay Wanere: Under Secretary in the Ministry of Finance, Department of Revenue Fly ash bricks: A building material which is the subject of notifications Fly ash aggregates: A construction material which is the subject of notifications Fly ash blocks: A construction material which is the subject of notifications Customs Act, 1962: A law related to customs duties and regulations Customs Tariff Act, 1975: A law related to customs tariffs Nitish Karnatak: Under Secretary in the Ministry of Finance, Department of Revenue Diethylcarbamazine: Medication used to treat filariasis National Filaria Control Programme: A national public health program in India focused on controlling filariasis. Ministry of Health and Family Welfare: A ministry of the Government of India Ministry of Defence: A ministry of the Government of India
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-14072022-237287 xxxGIDHxxx CG-DL-E-14072022-237287 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 504] नई दिल्ली, बुधिार, िुलाई 13, 2022/आषाढ़ 22, 1944 No. 504] NEW DELHI, WEDNESDAY, JULY 13, 2022/ASHADHA 22, 1944 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 10/2022- केंद्रीय कर (िर) सा.का.जन. 562(अ).—केन्‍द द्रीय माल एिं सेिाकर अजधजनयम, 2017 (2017 का 12), की धारा 11 की उप-धारा (1) और धारा 16 की उप-धारा (1) के तहत प्रित् त िजतियय का प्रयगग करत े ुए, केन्‍द द्र सरकार, पररषि की जसफाररि के आधार पर, एति्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सं्‍य ा 02/2022-केन्‍द द्रीय कर (िर), दिनांक 31 माच,च 2022, जिसे सा.का.जन. 237(अ), दिनांक 31 माचच, 2022, के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप-खंड (i) में प्रकाजित दकया गया था, में जनम् नजलजखत संिगधन करती ह, यथा: - उतिय अजधसूचना म,ें ताजलका में, क्रमांक 1 के सामन,े कॉलम (3) म ें प्रजिजि के स्ट्थान पर प्रजिजि " फ्लाई ऐि ईंटें; फ्लाई ऐि समुच्चय; फ्लाई ऐि ब्लॉक " कग प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 18 िुलाई, 2022 कग लागू हगगी। [फा. स.ं 190354/172/2022-टीआरयू] जिक्रम जििय िानेरे, अिर सजचि 4692 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 13th July, 2022 No. 10/2022-Central Tax (Rate) G.S.R. 562(E).—In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 02/2022-Central Tax (Rate), dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 237(E)., dated the 31st March, 2022, namely: - In the said notification, in Table, against Sl. No. 1, for the entry in column (3), the entry “Fly ash bricks; Fly ash aggregates; Fly ash blocks” shall be substituted. 2. This notification shall come into force on the 18th July, 2022. [F. No.190354/172/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 10/2022- एकीकृत कर (िर) सा.का.जन. 563(अ).—केन्‍द द्रीय माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 12), की धारा 16 की उप-धारा (1) के साथ परित एकीकृत माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 13), की धारा 6 की उप-धारा (1) और धारा 20 के खडं (iv) के तहत प्रित् त िजतियय का प्रयगग करत े ुए, केन्‍द द्र सरकार, पररषि की जसफाररि के आधार पर, एति्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना सं्‍ या 02/2022- एकीकृत कर (िर), दिनांक 31 माचच, 2022, जिसे सा.का.जन. 239(अ), दिनांक 31 माच,च 2022, के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप-खंड (i) में प्रकाजित दकया गया था, में जनम् नजलजखत संिगधन करती ह, यथा: - उतिय अजधसूचना म,ें ताजलका म,ें क्रमांक 1 के सामन,े कॉलम (3) में प्रजिजि के स्ट्थान पर प्रजिजि " फ्लाई ऐि ईंट;ें फ्लाई ऐि समुच्चय; फ्लाई ऐि ब्लॉक " कग प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 18 िुलाई, 2022 कग लागू हगगी। [फा. स.ं 190354/172/2022-टीआरयू] जिक्रम जििय िानेरे, अिर सजचि NOTIFICATION New Delhi, the 13th July, 2022 No. 10/2022- Integrated Tax (Rate) G.S.R. 563(E).—In exercise of the powers conferred by sub-section (1) of section 6 and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (1) of section 16 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 02/2022-Intergated Tax (Rate), dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 239(E)., dated the 31st March, 2022, namely: - In the said notification, in Table, against Sl. No. 1, for the entry in column (3), the entry “Fly ash bricks; Fly ash aggregates; Fly ash blocks” shall be substituted.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 2. This notification shall come into force on the 18th day of July, 2022. [F. No.190354/172/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 10/2022- सघं राज्य कर (िर) सा.का.जन. 564(अ).—केन्‍द द्रीय माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 12), की धारा 16 की उप-धारा (1) के साथ परित संघ राज्य माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 14), की धारा 8 की उप-धारा (1) और धारा 21 के खंड (v) के तहत प्रित् त िजतियय का प्रयगग करते ुए, केन्‍द द्र सरकार, पररषि की जसफाररि के आधार पर, एति्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना सं्‍ या 02/2022- संघ राज्य कर (िर), दिनांक 31 माच,च 2022, जिसे सा.का.जन. 241(अ), दिनांक 31 माचच, 2022, के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप-खंड (i) में प्रकाजित दकया गया था, में जनम् नजलजखत संिगधन करती ह, यथा: - उतिय अजधसूचना म,ें ताजलका म,ें क्रमांक 1 के सामन,े कॉलम (3) में प्रजिजि के स्ट्थान पर प्रजिजि " फ्लाई ऐि ईंट;ें फ्लाई ऐि समुच्चय; फ्लाई ऐि ब्लॉक " कग प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 18 िुलाई, 2022 कग लागू हगगी। [फा. स.ं 190354/172/2022-टीआरयू] जिक्रम जििय िानेरे, अिर सजचि NOTIFICATION New Delhi, the 13th July, 2022 No. 10/2022- Union Territory Tax (Rate) G.S.R. 564(E).—In exercise of the powers conferred by sub-section (1) of section 8 and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (1) of section 16 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 02/2022-Union Territory Tax (Rate), dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 241(E)., dated the 31st March, 2022, namely: - In the said notification, in Table, against Sl. No. 1, for the entry in column (3), the entry “Fly ash bricks; Fly ash aggregates; Fly ash blocks” shall be substituted. 2. This notification shall come into force on the 18th day of July, 2022. [F. No.190354/172/2022-TRU] VIKRAM VIJAY WANERE, Under Secy.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 11/2022- केन्‍दद्र ीय कर (िर) सा.का.जन. 565(अ).—केन्‍द द्रीय माल एिं सेिाकर अजधजनयम, 2017 (2017 का 12), की धारा 11 की उप-धारा (1) के तहत प्रित् त िजतियय का प्रयगग करते ुए, केन्‍द द्र सरकार, पररषि की जसफाररि के आधार पर, एति्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सं्‍य ा 45/2017-केन्‍द द्रीय कर (िर), दिनांक 14 निंबर, 2017, जिसे सा.का.जन. 1391 (अ), दिनांक 14 निंबर, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड (i) में प्रकाजित दकया गया था, कग जनरजसत, ऐसे जनरसन से पूिच की गई अथिा करने से लगप की गई बात कग छगड़त े ुए, करती ह । 2. यह अजधसूचना 18 िुलाई, 2022 कग लागू हगगी। [फा. स.ं 190354/172/2022-टीआरयू] जिक्रम जििय िानेरे, अिर सजचि NOTIFICATION New Delhi, the 13th July, 2022 No. 11/2022-Central Tax (Rate) G.S.R. 565(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, on the recommendations of the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 45/2017-Central Tax (Rate),dated the 14th November, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R.1391(E), dated the 14th November, 2017, except as respects things done or omitted to be done before such rescission. 2. This notification shall come into force on the 18th day of July, 2022. [F. No.190354/172/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 11/2022- एकीकृत कर (िर) सा.का.जन. 566(अ).— एकीकृत माल एिं सेिाकर अजधजनयम, 2017 (2017 का 13), की धारा 6 की उप-धारा (1) के तहत प्रित् त िजतियय का प्रयगग करते ुए, केन्‍द द्र सरकार, पररषि की जसफाररि के आधार पर, एति्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सं्‍य ा 47/2017-एकीकृत कर (िर), दिनांक 14 निंबर, 2017, जिसे सा.का.जन. 1396 (अ), दिनांक 14 निंबर, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप- खंड (i) में प्रकाजित दकया गया था, कग जनरजसत, ऐसे जनरसन से पूि च की गई अथिा करन े से लगप की गई बात कग छगड़त े ुए, करती ह । 2. यह अजधसूचना 18 िुलाई, 2022 कग लागू हगगी। [फा. स.ं 190354/172/2022-टीआरयू] जिक्रम जििय िानेरे, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 NOTIFICATION New Delhi, the 13th July, 2022 No. 11/2022- Integrated Tax (Rate) G.S.R. 566(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 rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 47/2017-Integrated Tax (Rate),dated the 14th November, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R.1396(E), dated the 14th November, 2017, except as respects things done or omitted to be done before such rescission. 2. This notification shall come into force on the 18th day of July, 2022. [F. No.190354/172/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 11/2022- सघं राज्य क्षत्रे कर (िर) सा.का.जन. 567(अ).—संघ राज्य क्षेत्र माल एिं सेिाकर अजधजनयम, 2017 (2017 का 14), की धारा 8 की उप-धारा (1) के तहत प्रित् त िजतियय का प्रयगग करत े ुए, केन्‍द द्र सरकार, पररषि की जसफाररि के आधार पर, एति्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना सं्‍ या 45/2017-संघ राज्य क्षेत्र कर (िर), दिनांक 14 निंबर, 2017, जिसे सा.का.जन. 1401 (अ), दिनांक 14 निंबर, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड (i) में प्रकाजित दकया गया था, कग जनरजसत, ऐसे जनरसन से पूिच की गई अथिा करने से लगप की गई बात कग छगड़त े ुए, करती ह । 2. यह अजधसूचना 18 िुलाई, 2022 कग लागू हगगी। [फा. स.ं 190354/172/2022-टीआरयू] जिक्रम जििय िानेरे, अिर सजचि NOTIFICATION New Delhi, the 13th July, 2022 No. 11/2022- Union Territory Tax (Rate) G.S.R. 567(E).—In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 45/2017-Union Territory Tax (Rate), dated the 14th November, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R.1401(E), dated the 14th November, 2017, except as respects things done or omitted to be done before such rescission. 2. This notification shall come into force on the 18th day of July, 2022. [F. No.190354/172/2022-TRU] VIKRAM VIJAY WANERE, Under Secy.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 15/2022-केन्‍दद्र ीय कर सा.का.जन. 568(अ).—केन्‍द द्रीय माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 12), की धारा 23 की उप-धारा (2) के तहत प्रित् त िजतियय का प्रयगग करत े ुए, केन्‍द द्र सरकार, पररषि की जसफाररि के आधार पर, एति्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना सं्‍ या 10/2019-केन्‍द द्रीय कर, दिनांक 7 माच,च 2019, जिसे सा.का.जन. 190 (अ), दिनांक 7 माच,च 2019, के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप-खंड (i) में प्रकाजित दकया गया था, म ें और आग ेभी जनम्न जलजखत संिगधन करती ह, यथा: - उतिय अजधसूचना म,ें ताजलका म,ें क्रमांक 4 के सामने, कॉलम (3) में प्रजिजि के स्ट्थान पर प्रजिजि " फ्लाई ऐि ईंटें; फ्लाई ऐि समुच्चय; फ्लाई ऐि ब्लॉक " कग प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 18 िुलाई, 2022 कग लाग ूहगगी। [फा. स.ं 190354/172/2022-टीआरयू] जिक्रम जििय िानेरे, अिर सजचि नगट : प्रधान अजधसूचना सं्‍ या 10/2019-केन्‍द द्रीय कर, दिनांक 7 माच,च 2019, जिसे सा.का.जन. 190 (अ), दिनांक 7 माच,च 2019, के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप-खंड (i) में प्रकाजित दकया गया था और इसमें अंजतम बार अजधसूचना सं्‍ या 03/2022-केन्‍द द्रीय कर, दिनांक 31 माच,च 2022, जिसे सा.का.जन. 242(अ), दिनांक 31 माच,च 2022, के तहत भारत के रािपत्र, असाधारण भाग-II, खंड-3, उप-खंड(i) में प्रकाजित दकया गया था, के द्वारा संिगधन दकया गया था। NOTIFICATION New Delhi, the 13th July, 2022 No. 15/2022-Central Tax G.S.R. 568(E).—In exercise of the powers conferred by sub-section (2) of section 23 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. 10/2019-Central Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 190(E), dated the 7th March, 2019, namely:- In the said notification, in the Table, against serial number 4, for the entry in column (3), the entry “Fly ash bricks; Fly ash aggregates; Fly ash blocks” shall be substituted. 2. This notification shall come into force on the 18th July, 2022. [F. No.190354/172/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. Note: The principal notification No. 10/2019-Central Tax, dated the 7th March, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 190(E), dated the 7th March, 2019 and was last amended by notification No. 03/2022 – Central Tax, dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 242(E), dated the 31st March, 2022.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 16/2022-केन्‍दद्र ीय कर सा.का.जन. 569(अ).—केन्‍द द्रीय माल एिं सेिाकर अजधजनयम, 2017 (2017 का 12), की धारा 10 की उप-धारा (1) के परन्‍दतुक के तहत प्रित् त िजतियय का प्रयगग करत े ुए, केन्‍द द्र सरकार, पररषि की जसफाररि के आधार पर, एति्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसचू ना सं्‍ या 14/2019-केन्‍द द्रीय कर, दिनांक 7 माच,च 2019, जिसे सा.का.जन. 196 (अ), दिनांक 7 माच,च 2019, के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप-खंड (i) में प्रकाजित दकया गया था, में और आगे भी जनम्न जलजखत संिगधन करती ह, यथा: - उतिय अजधसूचना म,ें ताजलका म,ें क्रमांक 4 के सामन,े कॉलम (3) में प्रजिजि के स्ट्थान पर प्रजिजि " फ्लाई ऐि ईंटें; फ्लाई ऐि समुच्चय; फ्लाई ऐि ब्लॉक " कग प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 18 िुलाई, 2022 कग लागू हगगी। [फा. स.ं 190354/172/2022-टीआरयू] जिक्रम जििय िानेरे, अिर सजचि नगट: प्रधान अजधसूचना सं्‍ या 14/2019-केन्‍द द्रीय कर, दिनांक 7 माच,च 2019, जिसे सा.का.जन. 196 (अ), दिनांक 7 माच,च 2019, के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप-खंड (i) में प्रकाजित दकया गया था, और इसमें अंजतम बार अजधसूचना सं्‍ या 04/2022-केन्‍द द्रीय कर, दिनांक 31 माच,च 2022, जिसे सा.का.जन. 243(अ), दिनांक 31 माच,च 2022, के तहत भारत के रािपत्र, असाधारण भाग II, खंड-3, उप-खंड (i) में प्रकाजित दकया गया था, के द्वारा संिगधन दकया गया था। NOTIFICATION New Delhi, the 13th July, 2022 No. 16/2022-Central Tax G.S.R. 569(E).—In exercise of the powers conferred under the proviso to sub-section (1) of section 10 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. 14/2019-Central Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 196(E)., dated the 7th March, 2019, namely:- In the said notification, in the TABLE, against serial number 4, for the entry in column (3), the entry “Fly ash bricks; Fly ash aggregates; Fly ash blocks” shall be substituted. 2. This notification shall come into force on the 18th July, 2022. [F. No.190354/172/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. Note: - The principal notification No. 14/2019-Central Tax, dated the 7th March, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 196(E), dated the 7th March, 2019, and was last amended by notification No. 04/2022 – Central Tax, dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 243(E), dated the 31st March, 2022.8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 03/2022- सघं राज्य कर सा.का.जन. 570(अ).—केन्‍द द्रीय माल एिं सेिाकर अजधजनयम, 2017 (2017 का 12), की धारा 23 की उप-धारा (2) के साथ परित संघ राज्य माल एिं सेिाकर अजधजनयम, 2017 (2017 का 14), की धारा 21 के खंड (vi) के तहत प्रित् त िजतियय का प्रयगग करत े ुए, केन्‍द द्र सरकार, पररषि की जसफाररि के आधार पर, एति्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना सं्‍ या 02/2019- संघ राज्य कर, दिनांक 7 माच,च 2019, जिसे सा.का.जन. 192 (अ), दिनांक 7 माच,च 2019, के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप-खंड (i) में प्रकाजित दकया गया था, में और आगे भी जनम्न जलजखत संिगधन करती ह, यथा: - उतिय अजधसूचना म,ें ताजलका म,ें क्रमांक 4 के सामन,े कॉलम (3) में प्रजिजि के स्ट्थान पर प्रजिजि " फ्लाई ऐि ईंटें; फ्लाई ऐि समुच्चय; फ्लाई ऐि ब्लॉक " कग प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 18 िुलाई, 2022 कग लागू हगगी। [फा. स.ं 190354/172/2022-टीआरयू] जिक्रम जििय िानेरे, अिर सजचि नगट : प्रधान अजधसूचना सं्‍ या 02/2019- संघ राज्य कर, दिनांक 7 माच,च 2019, जिसे सा.का.जन. 192(अ), दिनांक 7 माच,च 2019, के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप खंड (i) में प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसचू ना सं्‍ या 01/2022- संघ राज्य कर, दिनांक 31 माच,च 2022, जिसे सा.का.जन. 244(अ), दिनांक 31 माचच, 2022, के तहत भारत के रािपत्र, असाधारण भाग- II, खंड-3, उप-खंड(i) में प्रकाजित दकया गया था, के द्वारा संिगधन दकया गया था। NOTIFICATION New Delhi, the 13th July, 2022 No. 03/2022-Union Territory Tax G.S.R. 570(E).—In exercise of the powers conferred by clause (vi) of section 21 of the Union Territory Goods and Services Act, 2017 (14 of 2017), read with sub-section (2) of section 23 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. 02/2019-Union Territory Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 192(E), dated the 7th March, 2019, namely:- In the said notification, in the Table, against serial number 4, for the entry in column (3), the entry “Fly ash bricks; Fly ash aggregates; Fly ash blocks” shall be substituted; 2. This notification shall come into force on the 18th day of July, 2022. [F. No.190354/172/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. The principal notification No. 02/2019-Union Territory Tax, dated the 7th March, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 192(E), dated the 7th March, 2019 and was last amended by notification No. 01/2022 –Union Territory Tax, dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 244(E), dated the 31st March, 2022.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 9 अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 04/2022- सघं राज्य कर सा.का.जन. 571(अ).—केन्‍द द्रीय माल एिं सेिाकर अजधजनयम, 2017 (2017 का 12), की धारा 10 की उप- धारा (1) और उप-धारा (2) के साथ परित संघ राज्य माल एिं सेिाकर अजधजनयम, 2017 (2017 का 14), की धारा 21 तहत प्रित्त िजतियय का प्रयगग करते ुए, केन्‍द द्र सरकार, पररषि की जसफाररि के आधार पर, एति्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सं्‍य ा 02/2017- संघ राज्य कर, दिनांक 27 िून, 2017, जिसे सा.का.जन. 648 (अ), दिनांक 27 िून, 2017, के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप-खंड (i) म ें प्रकाजित दकया गया था, में और आग ेभी जनम्न जलजखत संिगधन करती ह, यथा: - उतिय अजधसूचना म,ें सारणी म,ें क्रमांक 4 के सामन,े कॉलम (3) में प्रजिजि के स्ट्थान पर प्रजिजि " फ्लाई ऐि ईंटें; फ्लाई ऐि समुच्चय; फ्लाई ऐि ब्लॉक " कग प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 18 िुलाई, 2022 कग लाग ूहगगी। [फा. स.ं 190354/172/2022-टीआरयू] जिक्रम जििय िानेरे, अिर सजचि नगट : प्रधान अजधसूचना सं्‍ या 02/2017- संघ राज्य कर, दिनांक 27 िून, 2017, जिसे सा.का.जन. 648 (अ), दिनांक 27 िून, 2017, के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप खंड (i) में प्रकाजित दकया गया था, और इसमें अंजतम बार अजधसचू ना सं्‍ या 02/2022- संघ राज्य कर, दिनांक 31 माचच, 2022, जिसे सा.का.जन. 245(अ), दिनांक 31 माच,च 2022, के तहत भारत के रािपत्र, असाधारण भाग-II, खंड-3, उप-खंड(i) म ें प्रकाजित दकया गया था, के द्वारा संिगधन दकया गया था। NOTIFICATION New Delhi, the 13th July, 2022 No. 04/2022-Union Territory Tax G.S.R. 571(E).—In exercise of the powers conferred under the sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 21 of the Union Territory Goods and Services Tax Act, 2017(14 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.02/2017-Union Territory Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648(E), dated the 27th June, 2017, namely:- In the said notification, in the Table, against serial number 4, for the entry in column (3), the entry “Fly ash bricks; Fly ash aggregates; Fly ash blocks” shall be substituted; 2. This notification shall come into force on the 18th July, 2022. [F. No.190354/172/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. Note: - The principal notification No. 02/2017-Union Territory Tax, dated the 27th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648(E), dated the 27th June, 2017, and was last amended by notification No. 02/2022 –Union Territory Tax, dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 245(E), dated the 31st March, 2022.10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 40/2022- सीमा िल्ु क सा.का.जन. 572(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) और सीमा िुल् क ट ररफ अजधजनयम, 1975 (1975 का 51) की धारा 3 की उप-धारा (12) के तहत प्रित्त िजतियय का प्रयगग करत े ुए केन्‍दद्र सरकार, इस बात से संतुि हगते ुए दक ऐसा करना िनजहत में आिश्यक ह, एति्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सं्‍या 50/2017-सीमा िल्ु क, दिनांक 30 िून, 2017, जिसे सा.का.जन. 785 (अ), दिनांक 30 िनू , 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खण्ड 3, उप-खण्ड (i) में प्रकाजित दकया गया था, में और आगे भी जनम्नजलजखत संिगधन करती ह, यथा:- उतिय अजधसूचना म,ें क. सारणी म,ें - (i) क्रम सं्‍ या 213 और उससे संबंजधत प्रजिजिय के पश् चात जनम्न जलजखत क्रम सं्‍ या और प्रजिजिय कग अंत:स्ट्थ ाजपत दकया िाएगा, यथा: - (1) (2) (3) (4) (5) (6) “213क 30 डाई-इथाइलकाबाचमाज़िन - िून्‍द य 113” (डीईसी) ट बलेट्स (i) क्रम सं्‍या के 404 के समक्ष, कॉलम (5) की प्रजिजि के स्ट्थान पर प्रजिजि "12%" कग प्रजतस्ट्थाजपत दकया िाएगा; ख. सं्‍ या 112 के पश् चात जनम्न जलजखत कग अंत:स्ट्थ ाजपत दकया िाएगा, यथा:- 113. यदि आयातकता च उप आयुक् त, सीमा िुल्क या सहायक आयुतिय, सीमा िुल्क, ि सा भी जस्ट्थजत हग, कग भारत सरकार के स्ट्िास्ट््य और पररिार कल्याण मंत्रालय के कम से कम उप सजचि स्ट् तर के दकसी अजधकारी से प्रा्‍ त इस आिय का प्रमाण पत्र प्रस्ट्ततु करता हग दक उक्त माल की रा्‍र ीय फाइलेररया जनयंत्रण कायचक्रम या अन्‍दय केन्‍द द्रीय प्रायगजित फाइलेररयाजसस् कायचक्रम के जलए माल की मुफ्त आपर्ू तच की िानी ह। 2. यह अजधसूचना 18 िलु ाई, 2022 से लागू हगगी । [फा. स.ं 190354/172/2022-टीआरयू] जनजति कनाचटक, अिर सजचि नगट: प्रधान अजधसूचना सं्‍ या 50/2017-सीमा िुल्क, दिनांक 30 िून, 2017, कग सा.का.जन. 785(अ), दिनांक 30 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) में प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना सं्‍या 39/2022-सीमा िुल्क, दिनांक 12 िुलाई, 2022, जिसे सा.का.जन. 539 (अ), दिनांक 13 िुलाई, 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) में प्रकाजित दकया गया था, के द्वारा संिगधन दकया गया ह ।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 11 NOTIFICATION New Delhi, the 13th July, 2022 No. 40/2022-Customs G.S.R. 572(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely :- In the said notification, A. in the Table, - (i) after for serial number 213 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “213A 30 Diethylcarbamazine (DEC) tablets - NIL 113” (ii) against S. No. 404, for the entry in column (5), the entry “12%” shall be substituted; B. In the Annexure, after entry No. 112, the following shall be inserted, namely – 113. If the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored programme against Filariasis. 2. This notification shall come into force on the 18th day of July, 2022. [F. No.190354/172/2022-TRU] NITISH KARNATAK, Under Secy. Note: - The principal notification No. 50/2017-Customs, dated the 30th day of June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30thday of June, 2017 and last amended vide notification No. 39/2022-Customs, dated the 12th July, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 539(E), dated the 12th July, 2022. अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 41/2022- सीमा िल्ु क सा.का.जन. 573(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) और सीमा िुल् क ट ररफ अजधजनयम, 1975 (1975 का 51) की धारा 3 की उप-धारा (12) के तहत प्रित्त िजतियय का प्रयगग करत े ुए केन्‍दद्र सरकार, इस बात से संतुि हगते ुए दक ऐसा करना िनजहत में आिश्यक ह, एति्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सं्‍या 19/2019-सीमा िुल्क, दिनांक 6 िलु ाई, 2019, जिसे सा.का.जन. 476 (अ), दिनांक 6 िुलाई, 2019 के तहत भारत के रािपत्र, असाधारण, के भाग II, खण्ड 3, उप-खण्ड (i) में प्रकाजित दकया गया था, में और आगे भी जनम्नजलजखत संिगधन करती ह, यथा:- उतिय अजधसूचना म,ें प्रारंजभक प राग्राफ म,ें "रक्षा मंत्रालय या रक्षा बल या रक्षा पजब्लक सक्े टर यूजनटग पजब्लक सेक्टर या यूजनटग," िब्ि के स्ट्थ ान पर, िब्ि " रक्षा मंत्रालय या रक्षा बल या रक्षा पजब्लक सेक्टर यूजनटग पजब्लक सेक्टर या यूजनटग, या अन्‍दय कगई यूजनट” कग प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 18 िलु ाई, 2022 से लागू हगगी । [फा. स.ं 190354/172/2022-टीआरयू] जनजति कनाचटक, अिर सजचि12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] नगट:- प्रधान अजधसूचना सं्‍ या 19/2019-सीमा िुल्क, दिनांक 6 िुलाई, 2019, कग सा.का.जन. 476 (अ), दिनांक 6 िुलाई, 2019 कग भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना सं्‍या 57/2021-सीमा िुल्क, दिनांक 29 दिसंबर 2021, जिसे सा.का.जन. 906 (अ), दिनांक 29 दिसंबर 2021 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित दकया गया था, के द्वारा संिगधन दकया गया ह। NOTIFICATION New Delhi, the 13th July, 2022 No. 41/2022-Customs G.S.R. 573(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 19/2019- Customs, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 476 (E), dated the 6th July, 2019, namely:- In the said notification, in the opening paragraph, for the words “Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units”, the words “Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units or any other entity” shall be substituted. 2. This notification shall come into force on the 18th day of July, 2022. [F. No.190354/172/2022-TRU] NITISH KARNATAK, Under Secy. Note: The principal notification No. 19/2019-Customs dated the 6th July, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 476 (E), dated the 6th July, 2019, and was last amended by notification No. 57/2021-Customs, dated 29th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 906 (E), dated the 29th December, 2021. अजधसचू ना नई दिल् ली, 13 िुलाई, 2022 स.ं 42/2022- सीमा िल्ु क सा.का.जन. 574(अ).—सीमा िुल् क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) के तहत प्रित् त िजतियय का प्रयगग करते ुए केन्‍द द्र सरकार, इस बात से संतु्‍ट हगते ुए दक ऐसा करना िनजहत में आिश् यक ह, एति्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना सं्‍ या 51/96-सीमा िुल् क, दिनांक 23 िुलाई, 1996, जिसे सा.का.जन. 303(अ), दिनांक 23 िलु ाई, 1996 के तहत भारत के रािपत्र, असाधारण के भाग II, खण् ड 3, उप-खण् ड(i) में प्रकाजित दकया गया था, में जनम् नजलजखत और भी आग े संिगधन करती ह, यथा :- उक्त अजधसूचना म,ें प्रस्ट्तािना म,ें “और उतिय सीमािुल्क ट ररफ अजधजनयम” स े आरम्भ हगने िाले तथा “एकीकृत कर स”े पर अंत हगने िाले िब्ि , अंक और कगष्ठक का लगप दकया िायेगा । 2. यह अजधसूचना 18 िलु ाई, 2022 से लागू हगगी । [फा. स.ं 190354/172/2022-टीआरयू] जनजति कनाचटक, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 13 नगट:- प्रधान अजधसूचना सं्‍ या 51/96-सीमा िुल् क, दिनांक 23 िुलाई, 1996 कग सा.का.जन. 303(अ), दिनांक 23 िुलाई, 1996 के तहत भारत के रािपत्र, असाधारण के भाग II, खण् ड 3, उप-खण् ड (i) में प्रकाजित दकया गया था, और इसमें अंजतम बार अजधसूचना सं्‍ या 43/2017-सीमा िुल् क, दिनांक 30 िून, 2017, सा.का.जन. 778 (अ), दिनांक 30 िून, 2017 के तहत संिगधन दकया गया ह । NOTIFICATION New Delhi, the 13th July, 2022 No. 42/2022-Customs G.S.R. 574(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 51/96-Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996, namely :- In the said notification, the words, brackets and figures, “and from the whole of integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act”, shall be omitted. 2. This notification shall come into force on the 18th day of July, 2022. [F. No. 190354/172/2022-TRU] NITISH KARNATAK, Under Secy. Note: The principal notification No. 51/96-Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996, and was last amended by notification No. 43/2017-Customs, dated 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 778 (E), dated the 30th June, 2017. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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