IGST rate notification amendment inserts additional goods headings expanding scope of rate schedule and refund exclusions. The notification amends Notification No. 5/2017 by substituting the proviso reference, re-numbering S. No. 1 as S. No. 1AA and inserting new serial numbers 1A-1O that list specific tariff headings for various vegetable oils, edible mixtures and preparations, and certain coal, lignite and peat products, thereby modifying the rate table. The amendment is given an effective commencement date.