GST rate amendment: bran, dried citrus and specified goods reclassified with adjusted tax rates and tariff code revisions. Amendments revise SGST rate schedules by substituting commodity descriptions and tariff subheadings, inserting HS 2302 to classify bran and residues under the 2.5% rate, adding dried citrus under HS 0805 at 6%, and inserting HS 8701 for road tractors under 14%. Tariff code numbers for several entries are replaced. These changes take effect from 1 July 2017.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: bran, dried citrus and specified goods reclassified with adjusted tax rates and tariff code revisions.
Amendments revise SGST rate schedules by substituting commodity descriptions and tariff subheadings, inserting HS 2302 to classify bran and residues under the 2.5% rate, adding dried citrus under HS 0805 at 6%, and inserting HS 8701 for road tractors under 14%. Tariff code numbers for several entries are replaced. These changes take effect from 1 July 2017.
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