GST rate schedule amendment revises classifications for ethyl alcohol, fruit drinks, residues, and school boxes. Revises the Andhra Pradesh GST rate notification by substituting schedule entries for ethyl alcohol, denatured spirits, bran and other cereal residues, fruit pulp or fruit juice based drinks, and mathematical, geometry and colour boxes. The amendment places ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit in the concessional entry and separately classifies denatured ethyl alcohol and other spirits in the higher-rate schedule. The notification is effective from 1 January 2023.