Notification No. 18/2021
Date: December 28, 2021
Subject: Extensive amendments to Notification 01/2017–CT (Rate) rationalising GST rates and classifications across multiple schedules.
Description:
This notification carries out large-scale substitution, insertion and omission of entries across 2.5%, 6%, 9% and 14% schedules. It revises classifications for agricultural produce, oils, ores, machinery, electronics, aircraft, lighting, and tobacco/nicotine products. New entries are inserted for additive manufacturing machines, flat panel display modules and inhalation tobacco products. The changes comprehensively update GST rate schedules.
Issued for earlier notification?
Yes — amends Notification 01/2017–CT (Rate).