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<h1>Central GST rate notification defines applicable tax treatment for intra State supplies of goods under tariff based schedules.</h1> Notification No. 1/2017-Central Tax (Rate) notifies central tax rates by assigning goods to tariff based Schedules; each Schedule maps tariff headings and descriptive entries to the applicable CGST rate for intra State supplies, with qualifying descriptors, appended Lists for specified medicines and assistive devices, and subsequent amendments and explanatory notes determining scope, exceptions and retrospective alterations.
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