GST rate schedule amendments update taxable descriptions and Harmonized System codes, inserting and substituting entries to clarify levy. Corrigendum to the Tripura SGST notification amends specified entries in Schedule I (2.5%) and Schedule II (6%) by substituting and inserting commodity descriptions and tariff codes, including revising the coffee description to 'Coffee roasted, whether or not decaffeinated,' inserting an entry for bran and residues from cereals and leguminous plants, adding dried citrus fruit, correcting multiple HS/tariff codes, broadening a product-heading range, and inserting an entry for road tractors for semi-trailers with a specified engine-capacity classification.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments update taxable descriptions and Harmonized System codes, inserting and substituting entries to clarify levy.
Corrigendum to the Tripura SGST notification amends specified entries in Schedule I (2.5%) and Schedule II (6%) by substituting and inserting commodity descriptions and tariff codes, including revising the coffee description to "Coffee roasted, whether or not decaffeinated," inserting an entry for bran and residues from cereals and leguminous plants, adding dried citrus fruit, correcting multiple HS/tariff codes, broadening a product-heading range, and inserting an entry for road tractors for semi-trailers with a specified engine-capacity classification.
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