GST rate amendments: revised schedule classifications and compliance for reclassified goods including branded unit packaged items. The notification amends State GST schedules by inserting, substituting and omitting tariff entries across the 2.5%, 6%, 9% and 14% rate lists to reclassify specified goods (including dried fruits, khakhra/plain chapatti/roti, branded ready to consume namkeens, medicaments per specified pharmacopoeias, wastes and scraps of plastics, rubber and paper, real zari thread, e waste, biomass briquettes, sewing thread and various yarns, poster colour, bearings and specified parts). It also inserts an ANNEXURE proviso requiring an affidavit by a brand owner who relinquishes actionable claims when packer and brand owner are different, authorising label printing on unit containers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate amendments: revised schedule classifications and compliance for reclassified goods including branded unit packaged items.
The notification amends State GST schedules by inserting, substituting and omitting tariff entries across the 2.5%, 6%, 9% and 14% rate lists to reclassify specified goods (including dried fruits, khakhra/plain chapatti/roti, branded ready to consume namkeens, medicaments per specified pharmacopoeias, wastes and scraps of plastics, rubber and paper, real zari thread, e waste, biomass briquettes, sewing thread and various yarns, poster colour, bearings and specified parts). It also inserts an ANNEXURE proviso requiring an affidavit by a brand owner who relinquishes actionable claims when packer and brand owner are different, authorising label printing on unit containers.
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