IGST rate changes: pencil sharpeners reclassified into a separate tariff entry and excluded from the higher-rated grouping. Amendments to the IGST rate schedule under section 5(1) substitute the Schedule I description for jaggery and related pre-packaged sugar products, insert a new Schedule II tariff entry for pencil sharpeners under heading 8214, and amend Schedule III to exclude pencil sharpeners from an existing higher-rated entry; the notification is effective from the 1st day of March, 2023.