UTGST rates: tiered tax notified on specified goods under schedules for intra State supplies with subsequent amendments. Notification No.1/2017 under the Union Territory Goods and Services Tax Act prescribes UTGST rates to be levied on intra State supplies of goods by reference to appended Schedules. The notification sets tiered rates applicable to goods specified in Schedule I-VII by Chapter/heading/tariff item and description, includes Lists of specified medicaments and assistive devices, and records numerous subsequent substitutions, insertions, omissions and retrospective adjustments affecting classification, packaging and branding conditions.