CGST Rate Schedule u/s 9(1) - notifying rates on Supply of Goods - Seeks to amend notification No. 1/2017- Central Tax (Rate) dated the 28th June, 2017 - 12/2022 - Central GST (CGST) Rate

GST rate amendment: reclassification of ethyl alcohol, food residues, beverages and school supplies alters taxable treatment.

Amendments substitute entries in Schedules I, II and III of the CGST rate notification to reclassify ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending, to exclude such blending supplies from the denatured spirits entry, to redefine bran and cereal residues with exclusions, to recast fruit pulp or fruit juice based drinks excluding certain carbonated beverages, and to clarify mathematical, geometry and colour boxes, thereby changing taxable classification and rate application for those items.