GST rate schedule amendment updates commodity classifications and HS codes, altering applicable tax rates for specified goods. Corrigendum amends State GST rate schedules by correcting HS headings and commodity descriptions and by inserting specified entries: Schedule I adjusts the coffee description, inserts an entry for cereal/leguminous residues (excluding certain feeds), and corrects HS headings; Schedule II inserts dried citrus fruit and amends HS subheadings for certain beverage entries; Schedule IV corrects a beverage HS subheading and inserts an entry for road tractors for semitrailers.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendment updates commodity classifications and HS codes, altering applicable tax rates for specified goods.
Corrigendum amends State GST rate schedules by correcting HS headings and commodity descriptions and by inserting specified entries: Schedule I adjusts the coffee description, inserts an entry for cereal/leguminous residues (excluding certain feeds), and corrects HS headings; Schedule II inserts dried citrus fruit and amends HS subheadings for certain beverage entries; Schedule IV corrects a beverage HS subheading and inserts an entry for road tractors for semitrailers.
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