GST rate schedule amendments: reclassification of goods and packaging-linked brand affidavit requirement alters tax treatment. Amendments to the Gujarat GST rate schedules revise tariff classification and taxable treatment by inserting, substituting and omitting multiple entries across Schedules I-IV and the ANNEXURE, adding items (including dried mangoes, khakhra, branded ready-to-consume namkeens, e-waste, biomass briquettes and specified medicaments), altering commodity descriptions (fuels, threads, yarns, poster colour, bearings, pump and engine parts), and removing certain serial entries. The ANNEXURE now requires an affidavit by a brand-holder who voluntarily forgoes actionable claims to authorise packers to print an indelible bilingual statement on unit containers.
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GST rate schedule amendments: reclassification of goods and packaging-linked brand affidavit requirement alters tax treatment.
Amendments to the Gujarat GST rate schedules revise tariff classification and taxable treatment by inserting, substituting and omitting multiple entries across Schedules I-IV and the ANNEXURE, adding items (including dried mangoes, khakhra, branded ready-to-consume namkeens, e-waste, biomass briquettes and specified medicaments), altering commodity descriptions (fuels, threads, yarns, poster colour, bearings, pump and engine parts), and removing certain serial entries. The ANNEXURE now requires an affidavit by a brand-holder who voluntarily forgoes actionable claims to authorise packers to print an indelible bilingual statement on unit containers.
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