This notification amends Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff heading “9503” against Serial No. 259A in Schedule I (5%), thereby correcting the classification of toys. It also inserts Diethylcarbamazine in List 1 of Schedule I, granting concessional IGST rate to the specified medicine. The amendments are corrective and aimed at ensuring accurate classification and concessional treatment.

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