Seeks to amend notification No. 1/2017-Integrated Tax (Rate) - IGST Rate Schedule for supply of goods - 35/2017 - Integrated GST (IGST) Rate

IGST rate schedule amendments: reclassification and new entries for goods, branded food packaging and e waste, with ANNEXURE affidavit rule.

This notification amends the IGST Rate Schedule by substituting, inserting and omitting tariff entries across Schedules I-IV and the ANNEXURE, including new HS headings and descriptions for specific food items, branded ready-to-consume namkeens (subject to ANNEXURE conditions), various wastes and scraps, e waste, textile yarns and threads, certain medicaments per specified pharmacopoeias, parts and bearings, and biomass briquettes; and adds a proviso in the ANNEXURE requiring an affidavit from a brand owner who voluntarily forgoes actionable claims when a different person undertakes unit packing, authorising a statement on unit containers.