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of <h1>Government Amends IGST Rates: New Changes in Schedules I, II, and III Effective January 1, 2023.</h1> The Central Government has amended Notification No. 1/2017-Integrated Tax (Rate) concerning the IGST rates on goods, effective from January 1, 2023. In Schedule I (5% rate), changes include ethyl alcohol for blending with petrol and certain residues from cereals. Schedule II (12% rate) now includes fruit pulp or juice-based drinks, excluding carbonated types, and mathematical and color boxes. In Schedule III (18% rate), denatured ethyl alcohol and other spirits are specified, except for those used in petrol blending. These amendments were made under the Integrated Goods and Services Tax Act, 2017, following recommendations from the Council.
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