Notification No. 03/2020
Date: March 25, 2020
Subject: Amendment to Notification No. 1/2017–Integrated Tax (Rate) rationalising rates on matches, salt and other goods.
Description:
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting certain entries from Schedules I and II, inserting a new entry for matches under Schedule II (12%), and revising entries under Schedule III (18%). The amendment rationalises GST rates on specified goods and removes redundant classifications.
Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).