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        GST

        This notification amends the CGST Rate Schedule u/s 9(1) of the...

        Revised CGST Rates: [email protected]%, Snacks@6%, Seats@9%/14%, Effective 10/10/24.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        This notification amends the CGST Rate Schedule u/s 9(1) of the Central Goods and Services Tax Act, 2017. It inserts three new items (Trastuzumab Deruxtecan, Osimertinib, Durvalumab) under the 2.5% tax rate schedule. It adds extruded or expanded savoury/salted products under the 6% tax rate. It modifies the 9% rate schedule by substituting the entry for un-fried/un-cooked snack pellets and seats other than aircraft/motor vehicle seats. It inserts a new entry for seats of motor vehicles under the 14% tax rate. The notification comes into force on 10th October 2024.

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