IGST Rate Schedule u/s 5(1) - notifying rates of IGST on supply of goods - Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 - 12/2022 - Integrated GST (IGST) Rate

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.