This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising, substituting and inserting numerous tariff entries across Schedules I to IV covering food products, oils, minerals, aircraft, textiles, machinery, electronics, ores, lighting equipment, tobacco and nicotine products. It also introduces specific entries for bio-diesel, additive manufacturing machines, flat panel display modules and vaping-related products. The amendment gives effect to major GST Council decisions on rate rationalisation.

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