State tax rates under GST notified by schedule for intra state supplies, linked to tariff classification and interpretative rules. The notification prescribes state tax rates for intra State supplies by assigning goods to Schedules I-VI with corresponding rates; goods are identified by tariff item, sub heading, heading or chapter entries in the Schedules and taxed at the rate specified for that Schedule. The notification adopts the Customs Tariff First Schedule interpretation rules for construction of entries and defines key terms including 'unit container' and 'registered brand name.' The rates apply from the notified commencement date.
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State tax rates under GST notified by schedule for intra state supplies, linked to tariff classification and interpretative rules.
The notification prescribes state tax rates for intra State supplies by assigning goods to Schedules I-VI with corresponding rates; goods are identified by tariff item, sub heading, heading or chapter entries in the Schedules and taxed at the rate specified for that Schedule. The notification adopts the Customs Tariff First Schedule interpretation rules for construction of entries and defines key terms including "unit container" and "registered brand name." The rates apply from the notified commencement date.
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