Notification No. 1/2017-Central Tax (Rate), dated 28-06-2017 has been amended to provide rate changes or clarificatory amendments for certain goods, effective January 1, 2023. These changes were based on the recommendations of the 48th GST Council meeting and include modifications to the GST rate for Ethyl alcohol supplied to Oil Marketing Companies, bran, sharps, and other residues, and carbonated beverages of Fruit Drink or Carbonated Beverages with Fruit Juice, among others.