GST notification sets state tax rates for goods across six schedules, defining tariff based applicability and key terms. Under section 9(1) of the Assam Goods and Services Tax Act, 2017, the Governor notifies state tax rates for intra State supplies of goods by six appended Schedules: 2.5% (Schedule I), 6% (Schedule II), 9% (Schedule III), 14% (Schedule IV), 1.5% (Schedule V) and 0.125% (Schedule VI). Each Schedule pairs tariff item references with descriptive entries; the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules apply for classification. Definitions ('unit container', 'brand name', 'registered brand name') and list based inclusions/exclusions govern rate application; the notification is effective 1 July 2017.
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GST notification sets state tax rates for goods across six schedules, defining tariff based applicability and key terms.
Under section 9(1) of the Assam Goods and Services Tax Act, 2017, the Governor notifies state tax rates for intra State supplies of goods by six appended Schedules: 2.5% (Schedule I), 6% (Schedule II), 9% (Schedule III), 14% (Schedule IV), 1.5% (Schedule V) and 0.125% (Schedule VI). Each Schedule pairs tariff item references with descriptive entries; the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules apply for classification. Definitions ("unit container", "brand name", "registered brand name") and list based inclusions/exclusions govern rate application; the notification is effective 1 July 2017.
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