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    <title>Certain changes in Goods Rate Notification from January 01, 2022 to align it with HS 2022</title>
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    <description>CBIC amended the Goods Rate Notification via Notification No. 18/2021 to align GST commodity classifications and descriptive entries with HS 2022. The amendments substitute existing HSN headings and product descriptions across multiple GST schedules, add conditioned entries (e.g., unit container branded goods), reallocate items between headings, and refine exclusions and cross references. Corresponding notifications under IGST and UTGST and parallel Customs Tariff changes were issued to ensure classification and rate consistency across indirect tax regimes.</description>
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