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The central government amends the earlier concessional GST notification for old and used vehicles by replacing the reference to 'Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)' with 'Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)'; the amendment is made under section 5(1) of the IGST Act on council recommendation and takes effect 22 September 2025, thereby redirecting which schedule(s) govern the concessional integrated tax rates for used vehicles.
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