SGST rate schedule: intra State goods taxed under multiple rate schedules based on tariff classifications, effective administratively. The Governor of Bihar notifies SGST rates on intra State supplies by reference to six appended Schedules, each tying a specific SGST rate to goods described by tariff item, sub heading, heading or Chapter. The Schedules enumerate goods categories (including specified medicines, diagnostic kits and assistive devices) and include definitions for 'unit container,' 'brand name' and 'registered brand name,' and direct that the interpretation rules of the First Schedule to the Customs Tariff Act, 1975 apply. The notification takes effect from the stated commencement date.
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.
SGST rate schedule: intra State goods taxed under multiple rate schedules based on tariff classifications, effective administratively.
The Governor of Bihar notifies SGST rates on intra State supplies by reference to six appended Schedules, each tying a specific SGST rate to goods described by tariff item, sub heading, heading or Chapter. The Schedules enumerate goods categories (including specified medicines, diagnostic kits and assistive devices) and include definitions for "unit container," "brand name" and "registered brand name," and direct that the interpretation rules of the First Schedule to the Customs Tariff Act, 1975 apply. The notification takes effect from the stated commencement date.
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