Notification No. 27/2017
Date: September 22, 2017
Subject: Comprehensive amendment of GST rates on goods based on GST Council decisions.
Description:
This notification amends Notification No. 1/2017–Central Tax (Rate) by extensively revising GST rates across all schedules. It rationalises rates on food items, textiles, handicrafts, household articles, agricultural goods and industrial products, redefines “brand name” conditions and introduces an affidavit mechanism for opting out of brand-based taxation.
Issued for earlier notification?
Yes — amends Notification No. 1/2017–Central Tax (Rate).