This notification amends Notification No. 1/2017–Central Tax (Rate) to revise GST rates on various goods across Schedules I to IV. It involves omission, insertion, substitution and reclassification of multiple tariff entries, including footwear, cork products, fly ash bricks, lithium-ion accumulators, video game consoles and renewable energy related goods. Certain valuation explanations are also inserted to clarify mixed supply treatment.

Issued for earlier notification?
Yes — amends Notification No. 1/2017–Central Tax (Rate).