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of <h1>Central GST notification (28 June 2017) assigns tariff items to six rate schedules with detailed headings, lists, and provisos</h1> Central government notification dated 28 June 2017 (effective 1 July 2017) prescribes central GST rates for intra-State supplies of goods by allocating tariff items into six rate Schedules: 2.5%, 6%, 9%, 14%, 1.5% and 0.125% (with an additional 0.75% entry added later). Each Schedule lists tariff headings and descriptive entries (including detailed lists and conditional provisos, annexures and lists of medicines, assistive devices and taxable exceptions). The notification applies the Customs Tariff nomenclature and rules of interpretation, contains extensive amendments and clarifications, and was later superseded by a subsequent rate notification.
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