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of <h1>Amendment omits frozen vegetables from IGST and CGST/SGST/UTGST tax rates as of January 1, 2019, per Notification No. 25/2018.</h1> The tax rates applicable to certain goods under Schedule 1, specifically mentioning IGST at 5% or a combination of CGST and SGST/UTGST each at 2.5%. It notes the omission of a previous entry regarding frozen vegetables, whether uncooked or cooked by steaming or boiling, that were packaged in unit containers and either bore a registered brand name or had an enforceable claim on the brand name. This omission took effect from January 1, 2019, as per Notification No. 25/2018. The previous amendment was made on November 15, 2017, by Notification No. 43/2017.
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