This notification makes wide-ranging amendments to Notification No. 1/2017–Integrated Tax (Rate) by revising entries across multiple schedules to align GST rates with the GST Council’s recommendations. It introduces taxation on specified pre-packaged and labelled food items, inserts new schedules including Schedule VII (1.5%), rationalises rates on goods such as dairy products, cereals, medical devices, solar equipment, fly ash bricks, e-waste, leather, pumps, and kitchenware, and substitutes the definition of “pre-packaged and labelled” in line with the Legal Metrology Act, 2009. The notification marks a major rate restructuring exercise.

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