Notified the changes in GST rates on husk of pulses as recommended by the GST Council

Background:

The GST Council’s 48th meeting was held in Delhi on December 17, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has inter-alia made the recommended for changes in GST rates w.r.t. ‘Husk of pulses including chilka and concentrates including chuni/churi, khanda’ from 5% to Nil GST.

The above-mentioned recommendation has been notified vide following notification:

Notification:

The CBIC vide Notification No. 13/2022-Central Tax (Rate), dated December 30, 2022 has issued amendments in Notification No. 2/2017-Central Tax (Rate), dated June 28, 2017 (“the Goods Exemption Notification”) in order to align with recommendations of the 48th GST Council Meeting held on December 17, 2022, w.e.f. January 01, 2023, in a following manner:

A similar notification has been passed under the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) and the Union Territory Goods and Services Tax Act, 2017 (“the UTGST Act”).

CGST (Rate) Notification - https://taxinformation.cbic.gov.in/view-pdf/1009593/ENG/Notifications

IGST (Rate) Notification - https://taxinformation.cbic.gov.in/view-pdf/1009597/ENG/Notifications

UTGST (Rate) Notification - https://taxinformation.cbic.gov.in/view-pdf/1009601/ENG/Notifications