HS code alignment updates exemption notifications to realign tariff classifications and specified entries for electronic goods. Amendments revise tariff classification entries in multiple customs exemption notifications to align specified electronic goods with updated HS Codes introduced by the Finance Act, 2023. The changes omit certain serial entries and substitute revised HS subheadings for listed entries across three principal notifications, thereby altering the scope of goods covered by those exemptions. The notification takes effect on 1 May 2023.