CGST Rate Schedule u/s 9(1) - Notifies the rate of the central tax levied on intra-State supplies of goods - Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017 - 03/2023 - Central GST (CGST) Rate

CGST rate schedule amendment adds pencil sharpeners to lower-rate list, revises jaggery entries and excludes sharpeners from higher-rate.

Amendment to the Central GST rate schedule substitutes the Schedule I description for jaggery and related pre-packaged sugar products, inserts a new Schedule II tariff line for pencil sharpeners under the relevant commodity code, and adds an exclusion in Schedule III to exclude pencil sharpeners from an existing higher-rate entry; the amendment is effective from the notified commencement date and is issued under the statutory taxing provisions referenced in the notification.