Notification No. 28/2017
Date: September 22, 2017
Subject: 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,
Description:
This notification amends Notification No. 2/2017–Central Tax (Rate) by redefining the scope of “brand name” and “registered brand name” and prescribing conditions for voluntary forgoing of actionable claim on a brand. It revises multiple exemption entries for agricultural produce, food items, khadi products, idols and indigenous musical instruments, ensuring clarity on exemption eligibility for unbranded goods.
Issued for earlier notification?
Yes — amends Notification No. 2/2017–Central Tax (Rate).