Major Amendments to Integrated Goods and Services Tax Act

. Schedule I - 5% Rate Addition of Tamarind kernel powder and Mehendi paste in cones. Inclusion of Rice bran (other than de-oiled rice bran). Adjustment in the classification for certain items. Liquefied Propane, Butane, and Petroleum Gases now specified for household consumers.

Schedule II - 12% Rate Introduction of Sugar boiled confectionery and Drinking water packed in 20 litres bottles. Amendments in classifications for certain goods including Fertilizer grade phosphoric acid and bio-diesel. Removal of certain entries like Bamboo wood building joinery and Tableware of wood.

Schedule III - 9% Rate Exclusion of Tamarind kernel powder from certain entries. Substitution of items like groundnut sweets and gajak, and inclusion of Drinking water packed in 20 litres bottles. Adjustments for certain goods including bio-pesticides and Cigarette Filter rods.

IV. Schedule IV - 28% Rate Alteration in the classification for Motor vehicles and introduction of Actionable claim for betting, gambling, or horse racing. Addition of Buses for public transport running exclusively on Bio-fuels.

V. Schedule V - 3% Rate Omission of certain entries like Semi-precious stones. Modifications in entries such as Imitation jewellery.

VI. Schedule VI - 0.25% Rate Adjustment in the classification for various stones. Introduction of Synthetic or reconstructed precious stones. (Ruchi Bisht) Under Secretary to the Government of India