GST schedule amendments reclassify several products and insert new tariff entries to update taxable classifications. Amendments revise Haryana GST rate schedules: Schedule I narrows the coffee entry, inserts a bran and residues entry with explicit exclusions, and substitutes specified tariff headings; Schedule II inserts dried citrus fruit and substitutes several 2202 90 lines with 2202 99 lines; Schedule IV inserts road tractors for semi-trailers specified by engine capacity above 1800 cc, thereby altering product classifications and schedule entries.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendments reclassify several products and insert new tariff entries to update taxable classifications.
Amendments revise Haryana GST rate schedules: Schedule I narrows the coffee entry, inserts a bran and residues entry with explicit exclusions, and substitutes specified tariff headings; Schedule II inserts dried citrus fruit and substitutes several 2202 90 lines with 2202 99 lines; Schedule IV inserts road tractors for semi-trailers specified by engine capacity above 1800 cc, thereby altering product classifications and schedule entries.
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