GST rate on intra State supply of goods notified with multiple rate bands tied to tariff based schedules. Notification under the Puducherry GST Act, 2017 notifies state tax rates on intra State supplies by reference to six appended Schedules (I-VI), each listing tariff items and descriptions to determine applicable rates. The notification binds rate application to the Schedule entries, includes Lists specifying particular drugs and assistive devices, defines 'unit container' and 'registered brand name', and directs that the interpretive rules and notes of the Customs Tariff First Schedule apply to this notification. It is effective from 1 July 2017.
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.
GST rate on intra State supply of goods notified with multiple rate bands tied to tariff based schedules.
Notification under the Puducherry GST Act, 2017 notifies state tax rates on intra State supplies by reference to six appended Schedules (I-VI), each listing tariff items and descriptions to determine applicable rates. The notification binds rate application to the Schedule entries, includes Lists specifying particular drugs and assistive devices, defines "unit container" and "registered brand name", and directs that the interpretive rules and notes of the Customs Tariff First Schedule apply to this notification. It is effective from 1 July 2017.
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