31.12.2022: CBIC notifies changes in GST rates to give effect to the recommendations of 48th GST Council Meet.

The CBIC has issued certain notifications on 30th December, 2022 to give effect to the recommendation as discussed by the GST Council in its 48th GST Council meeting held on 17th December, 2022. Also, similar notifications has been passed under the Integrated Goods and Services Tax Act, 2017 (IGST Act) and Union Territory Goods and Services Tax Act, 2017 (UTGST Act). 

However, notification to give effect to the decision taken in the meeting in respect to the decriminalization of certain offences under the GST law are yet to be issued.

These notifications are issued to give effect to the decisions taken in the meeting in respect to the GST:

A. Changes in rate of Goods
B. Reverse charge mechanism

Serial No. Particulars W.e.f. Notification No.

GST rate from 18% to 5% for ‘Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)’.

1st January, 2023 12/2022-Central Tax (Rate)
12/2022-Integrated Tax (Rate)
12/2022-Union Territory Tax (Rate)
2.         GST rate from 5% to Nil rate for ‘Husk of pulses including chilka and concentrates including chuni/churi, Khanda’. 1st January, 2023 13/2022-Central Tax (Rate)
13/2022-Integrated Tax (Rate)
13/2022-Union Territory Tax (Rate)

Inclusion of “Mentha arvensis” under reverse charge mechanism, when supplied by any unregistered person to any registered person.

1st January, 2023 14/2022-Central Tax (Rate)
14/2022-Integrated Tax (Rate)
14/2022-Union Territory Tax (Rate)

No GST is payable where the residential dwelling is rented to a registered person if it is rented it in his/her personal capacity for use as his/her own residence and on his own account and not on account of his business.

1st January, 2023 15/2022-Central Tax (Rate)
15/2022-Integrated Tax (Rate)
15/2022-Union Territory Tax (Rate)




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