Notification No. 13/2022
Date: December 30, 2022
Subject: Amendment to Notification 02/2017–CT (Rate) expanding exemption coverage for animal feed and by-products.
Description:
The entry at S. No. 102 is substituted to include aquatic feed, poultry feed, cattle feed, wheat bran and de-oiled cake (excluding rice bran). A new entry 102C is inserted covering husk of pulses and concentrates such as chuni, churi and khanda. This widens GST exemptions for agricultural and livestock-related inputs.
Issued for earlier notification?
Yes — amends Notification 02/2017–CT (Rate).
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