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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 19/2021-Central Tax (Rate)

New Delhi, the 28
th
December, 2021

G.S.R. (E).- In exercise of the powers conferred by sub-sections (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 makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 2/2017-Central Tax (Rate), dated the 28
th
June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28
th

June, 2017, namely :-
In the said notification, in the Schedule, -
(i) against S. No. 22, for the entry in column (2), the entry “0303, 0304, 0305,
0306, 0307, 0308, 0309” shall be substituted;
(ii) against S. No. 43B, in column (3), for the entry, the entry “Vegetables
provisionally preserved, but unsuitable in that state for immediate
consumption” shall be substituted;
(iii) against S. No. 49, in column (3), for the entry, the entry “Other nuts, fresh
such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts
(Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca
nuts, Pine nuts, fresh, whether or not shelled or peeled” shall be
substituted;
(iv) after S. No. 97 and entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
“97A 2009 89
90
Tender coconut water other than those put up in unit
container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or
enforceable right in a court of law is available [other than
those where any such actionable claim or enforceable
right in respect of such brand name has been voluntarily
foregone, subject to the conditions as specified in the
ANNEXURE I]”;
(v) S. No. 101 and the entries relating thereto shall be omitted;

(vi) against S. No. 141, for the entry in column (2), the entry “8807” shall be
substituted;
2. This notification shall come into force on the 1
st
day of January, 2022.

[F. No. CBIC-190354/281/2021-TRU Section-CBEC]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: - The principal notification No.2/2017-Central Tax (Rate), dated the 28
th
June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 674(E), dated the 28
th
June, 2017 and last amended vide Notification No.
9/2021-Central Tax (Rate) dated the 30
th
September, 2021, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 694(E), dated the 30
th

September, 2021.
notifications no 19 2021 central tax rate | iKargos