This notification amends Schedule I of Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff item numbers against Serial Nos. 165 and 165A. The amendment updates the classification of specified petroleum gases under correct tariff headings, ensuring accurate application of the concessional IGST rate of 2.5%. The change is technical in nature and aligns the rate notification with the Customs Tariff.

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