CGST Rate Schedule u/s 9(1) - Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017 - 05/2024 - Central GST (CGST) Rate

GST rate changes: select oncology drugs added to lower-rate list; extruded snacks and motor vehicle seats reclassified.

Amendment to the CGST rate schedule inserts three oncology drugs into the lower-rate list, adds an entry for extruded or expanded savoury or salted products to the intermediate-rate list while expanding the description of un-fried or un-cooked snack pellets to include such products, and revises tariff descriptions and separate entries to reclassify seats used for motor vehicles into a higher-rate schedule; the changes are effected under statutory rate-notification powers and take effect on the stated effective date.