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<h1>GST rate amendments reclassify ethyl alcohol, cereal residues and certain drinks and school supplies, altering tax treatment and applicability.</h1> Amendments revise Schedule entries: ethyl alcohol is specified as supplies to Oil Marketing Companies or petroleum refineries for blending with motor spirit; bran, sharps and cereal residues are restated with exclusions; fruit pulp or fruit juice based drinks are clarified to exclude carbonated fruit drinks; mathematical, geometry and colour boxes are substituted; and ethyl alcohol and other denatured spirits are restated excluding supplies for blending with motor spirit. The amendments take effect from 1 January 2023.