Amendments in the Goods Rate Notification are in the following manner: –
I.  2.5% in respect of goods specified in Schedule I

• Inserted - Curd, Lassi, Butter milk, pre-packaged and labeled etc.
• Substituted – The words “put up in unit containers and bearing a brand name”, the words “pre-packaged and labelled.”
• Omitted - Biomass briquettes or solid bio fuel pellets, E-waste, Solar water heater and system etc

II. 6% in respect of goods specified in Schedule II, 

• Inserted – Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangos dried etc.
• Substituted – Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery the words “parts thereof”.
• Omitted – All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink etc.

III. 9% in respect of goods specified in Schedule III, 

• Inserted – All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink etc.
• Substituted – Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars” shall be substituted
• Omitted – LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board).

IV. 0.125% in respect of goods specified in Schedule VI, and

• Substituted – Rough diamonds or simply sawn diamonds, industrial or non-industrial.

V. 0.75% in respect of goods specified in Schedule VII

• The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Act.