Absolute exemption from IGST extended to rab not pre-packaged and labelled by inserting a new schedule entry. The Schedule to Notification No. 2/2017 Integrated Tax (Rate) is amended to insert item (iii) against S. No. 94, Column (3) to include rab, other than pre packaged and labelled, extending absolute exemption from Integrated Goods and Services Tax on such inter State supplies; the amendment is effected under section 6(1) of the Integrated Goods and Services Tax Act, 2017 and is effective from the notified commencement date.