GST rate amendments reclassify goods and add tariff entries, refining scope and packaging related brand conditions. The notification amends the CGST rate schedules by inserting, substituting and omitting tariff entries to reclassify goods and fix applicable rates, including additions for prepared foods (khakhra, plain chapatti or roti), branded and unit packed namkeen preparations subject to actionable brand rights conditions, specific medicaments made pursuant to designated pharmacopoeias, multiple categories of waste and scrap, e waste as defined under the relevant rules, textile yarn and sewing thread classifications, parts for certain engines and pumps, poster colours and biomass briquettes, and by modifying entries to exclude or include specified items in Schedules I-IV.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify goods and add tariff entries, refining scope and packaging related brand conditions.
The notification amends the CGST rate schedules by inserting, substituting and omitting tariff entries to reclassify goods and fix applicable rates, including additions for prepared foods (khakhra, plain chapatti or roti), branded and unit packed namkeen preparations subject to actionable brand rights conditions, specific medicaments made pursuant to designated pharmacopoeias, multiple categories of waste and scrap, e waste as defined under the relevant rules, textile yarn and sewing thread classifications, parts for certain engines and pumps, poster colours and biomass briquettes, and by modifying entries to exclude or include specified items in Schedules I-IV.
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