This notification amends Notification No. 1/2017–Integrated Tax (Rate) by making wide-ranging changes across multiple schedules. It revises rate entries for food products, textiles, handicrafts, religious articles, agricultural goods and consumer items. It also introduces a detailed framework for taxation of branded goods where brand rights are voluntarily foregone.

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