IGST rate amendment revises classifications for ethanol blending, animal feed residues and beverages, altering applicable tax rates. The notification amends the IGST rate schedule by substituting entries: ethyl alcohol at 5% limited to supplies to oil marketing companies or petroleum refineries for blending with motor spirit; bran and other cereal or leguminous residues at 5% with specified exclusions for aquatic, poultry and cattle feeds and certain concentrates; fruit pulp or fruit juice based drinks at 12% excluding carbonated fruit beverages; mathematical and geometry boxes at 12%; and ethyl alcohol and denatured spirits at 18% excluding alcohol supplied for blending with motor spirit.