This notification amends Notification No. 1/2017–Integrated Tax (Rate) by adding specified cancer medicines to the concessional list, inserting entries for extruded or expanded savoury food products, and revising classifications for snack pellets. It also rationalises rates applicable to seats, including motor vehicle seats, by redistributing them across appropriate schedules. The amendments ensure accurate classification and rate applicability.

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