The CBIC vide Notification No. 19/2021-Central Tax (Rate) dated December 28, 2021 has amended relevant entries of the Goods Exemption Notification w.e.f. January 1, 2022
source https://www.caclubindia.com/articles/certain-changes-goods-exemption-notification-from-january-01-2022-to-align-with-hs-2022-46521.asp
source https://www.caclubindia.com/articles/certain-changes-goods-exemption-notification-from-january-01-2022-to-align-with-hs-2022-46521.asp
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