This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising the description of jaggery, khandsari sugar and rab when supplied as pre-packaged and labelled goods under Schedule I. It also inserts a new entry for pencil sharpeners under Schedule II (12%) and correspondingly excludes pencil sharpeners from a Schedule III entry. The amendment rationalises classification and rate structure.

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