State tax rates on goods notified under section 9(1), allocating multiple rate bands and specified tariff items. Notification under section 9(1) of the Gujarat GST Act notifies State tax rates to be levied on intra State supplies of goods by reference to six appended Schedules. Each Schedule specifies tariff headings and descriptions of goods that attract the corresponding State tax rate, with product specific qualifiers (for example goods put up in unit container bearing a registered brand name), appended lists for medicines and assistive devices, and application of Customs Tariff interpretative rules.
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Provisions expressly mentioned in the judgment/order text.
State tax rates on goods notified under section 9(1), allocating multiple rate bands and specified tariff items.
Notification under section 9(1) of the Gujarat GST Act notifies State tax rates to be levied on intra State supplies of goods by reference to six appended Schedules. Each Schedule specifies tariff headings and descriptions of goods that attract the corresponding State tax rate, with product specific qualifiers (for example goods put up in unit container bearing a registered brand name), appended lists for medicines and assistive devices, and application of Customs Tariff interpretative rules.
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