This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting and revising entries across Schedules I, II and III covering items such as un-fried snack pellets, fish soluble paste, LD slag, imitation zari thread, and metallised yarn. It also revises descriptions of toasted bread and slag entries. The amendments implement the decisions of the 50th GST Council and rationalise IGST rates on specified goods.

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