GST schedule amendments refine commodity classifications and packaging-based brand conditions, altering tax treatment for specified goods. Amendment to the Rajasthan SGST notification inserts, substitutes and deletes tariff entries across Schedules I-IV to refine commodity classifications and tax treatment, adding specific HS codes and product descriptions (including various food preparations, wastes and scraps, textile yarns and threads, parts for engines and pumps, e-waste, biomass briquettes and poster colour) and revising exclusions. It also introduces an Annexure proviso requiring an affidavit where brand ownership differs from the packer, evidencing voluntary forfeiture of actionable claims and authorising packaging disclosures.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendments refine commodity classifications and packaging-based brand conditions, altering tax treatment for specified goods.
Amendment to the Rajasthan SGST notification inserts, substitutes and deletes tariff entries across Schedules I-IV to refine commodity classifications and tax treatment, adding specific HS codes and product descriptions (including various food preparations, wastes and scraps, textile yarns and threads, parts for engines and pumps, e-waste, biomass briquettes and poster colour) and revising exclusions. It also introduces an Annexure proviso requiring an affidavit where brand ownership differs from the packer, evidencing voluntary forfeiture of actionable claims and authorising packaging disclosures.
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