This notification amends Notification No. 2/2017–Integrated Tax (Rate) by revising entries relating to fish, nuts, vegetables, tender coconut water and aircraft parts, and by omitting certain exemption entries. The amendment refines exemption coverage and aligns it with updated tariff descriptions and GST Council recommendations.

Issued for earlier notification?
Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).