Notification No. 35/2017
Date: October 13, 2017
Subject: Comprehensive amendment of IGST rates on goods across all schedules.
Description:
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by making extensive insertions, omissions and substitutions across Schedules I to IV. It revises rates and classifications for food items, textiles, scrap, e-waste, biomass briquettes, handicrafts, medicinal products, office articles, machinery parts, and stone products. It also prescribes conditions relating to branded goods and voluntary forgoing of brand rights.
Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).