Notification No. 43/2017
Date: November 14, 2017
Subject: Large-scale amendment of IGST rates on goods across multiple schedules.
Description:
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising, omitting, and inserting numerous entries across Schedules I, II and III. It rationalises GST rates on food items, textiles, chemicals, cosmetics, plastics, leather goods, furniture, handicrafts, fuels, and industrial products. The amendments implement extensive rate rationalisation as recommended by the GST Council.
Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).