This notification makes extensive changes across 2.5%, 6%, 9% and 14% schedules. It inserts new entries (e.g., biodiesel supplied to OMCs, renewable energy devices), omits several concessional entries, and shifts many textile, plastic, metal, railway, paper and printing goods to higher rates. It reflects major rate rationalisation approved by the GST Council.

Issued for earlier notification?

Yes — amends Notification 01/2017–CT (Rate).