GST rate amendments refine tax classification for specified alcohol, feed residues, fruit drinks and school kits, effective now. Modifications substitute schedule entries to clarify that ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit is separately described; restate bran sharps and other cereal or leguminous residues with specified exclusions; redefine fruit pulp or fruit juice based drinks excluding carbonated fruit beverages; describe mathematical and geometry boxes; and carve out ethyl alcohol supplied for blending with motor spirit from the general denatured spirits entry, with the amendments effective from the first day of January, 2023.