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of <h1>Condensed milk reclassified; previous IGST rate 18% or CGST 9% with SGST/UTGST 9% removed by notification 43/2017.</h1> Goods previously classified under codes 0402 91 10 and 0402 99 20, which referred to 'Condensed milk,' were subject to an Integrated Goods and Services Tax (IGST) rate of 18%, or alternatively, a Central Goods and Services Tax (CGST) rate of 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%. These classifications were omitted by notification no. 43/2017, effective from November 15, 2017.
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