Notification No. 03/2023
Date: February 28, 2023
Subject: Amendment to Notification 01/2017–CT (Rate) updating GST classification of jaggery, khandsari sugar, rab, and pencil sharpeners
Description:
The entry at S. No. 91A (2.5% Schedule) is substituted to explicitly cover all types of jaggery, khandsari sugar, and rab when pre-packaged and labelled. A new entry 186A is added (6% Schedule) for pencil sharpeners. Correspondingly, Schedule III (9%) is updated by adding “[other than pencil sharpeners]” to avoid overlap. This ensures uniform classification across value-added sugar products and stationery items.
Issued for earlier notification?
Yes — amends Notification 01/2017–CT (Rate).