This notification amends Notification No. 2/2017–Integrated Tax (Rate) by restructuring exemptions for fresh, chilled, frozen and dried food products. It clarifies exemption eligibility based on branding, unit container conditions, and voluntary foregone brand rights. Several entries are substituted, omitted, or newly inserted to remove interpretational disputes.

Issued for earlier notification?
Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).