This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising GST rates on various goods across Schedules I, II, III and IV. It omits certain entries, inserts new goods, revises descriptions, and rationalises rates in line with GST Council recommendations. The amendments reflect rate reduction, reclassification, and correction of anomalies in goods taxation.

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