This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting entries across Schedules I to IV. It revises rates for ethanol blending, bamboo flooring, household appliances, lithium-ion batteries, sanitary napkins, electric vehicles, handicrafts and multiple consumer goods. The notification implements large-scale GST rate rationalisation recommended by the GST Council.

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