This notification amends Notification No. 3/2017–Integrated Tax (Rate) by substituting the applicable IGST rate against Serial No. 1 in the relevant table with a revised rate of 18%. The amendment rationalises the rate structure in line with Council recommendations and ensures uniform taxation of the concerned goods. No other entries are affected by this change.

Issued for earlier notification?
Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).