Amendment Overview:
Extensive modifications made to Notification No.1/2017 regarding UTGST rates and exemptions, enhancing clarity and efficacy.
Schedule I (2.5%):
Addition of tamarind seeds for non-sowing purposes.
Omission of specified entries (S. Nos. 138-148, 187A, 234).
Inclusion of bio-diesel for blending and pembrolizumab in Lists 1 and 3.
Schedule II (6%):
Revision of bio-diesel entry.
Deletion of S. Nos. 122, 127-132, 205A-205H, 232.
Introduction of renewable energy device exemptions.
Schedule III (9%):
Introduction of entries for various ores and concentrates, waste plastics, and paper-related items.
Replacement of S. No. 153A with expanded entries.
Addition of railway-related items.
Issuing Authority:
Notification issued under the authority of Rajeev Ranjan, Under Secretary to the Government of India, ensuring official endorsement.
Note on Previous Amendments:
Acknowledges prior amendments to the principal notification, highlighting a history of regulatory updates.
Reference Documentation:
Refers to the principal notification and previous amendments for comprehensive regulatory context.