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of <h1>CGST Rate Changes: Adjusted Tax Rates for Ethyl Alcohol, Fruit Pulp Drinks, and More u/s 9(1.</h1> The Central Government has amended the CGST Rate Schedule under section 9(1) of the Central Goods and Services Tax Act, 2017, effective January 1, 2023. Changes include updates to Schedule I (2.5% rate) for ethyl alcohol supplied to Oil Marketing Companies and bran residues, Schedule II (6% rate) for fruit pulp drinks and mathematical boxes, and Schedule III (9% rate) for denatured ethyl alcohol. These amendments modify the initial notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, as part of ongoing adjustments to the GST framework.
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