This notification makes extensive amendments across multiple schedules of Notification No. 1/2017–Integrated Tax (Rate), including omission and insertion of entries relating to marine fuel, wet grinders, railway locomotives and rolling stock, woven and non-woven bags, caffeinated beverages, precious stones, and motor vehicles for persons with disabilities. The changes rationalise rates and correct inverted duty structures.

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