GST rate amendments update classifications for ethyl alcohol, cereal residues, fruit-based drinks and school supply items. Notification amends Schedule I, II and III classifications and rate entries by substituting descriptions: Schedule I clarifies ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with petrol and replaces the cereal residues entry with a detailed list including bracketed feed exclusions; Schedule II replaces entries to specify fruit pulp or fruit juice based drinks excluding carbonated fruit beverages and adds mathematical/geometry/colour boxes; Schedule III revises denatured ethyl alcohol entries while excluding alcohol supplied for petrol blending. The amendments are effective from January 1, 2023.