GST rate amendments update classification and rate changes, inserting and omitting specified goods and a brand name affidavit requirement. State GST notification amends Schedules I-IV to substitute, insert and omit tariff entries across 2.5%, 6%, 9% and 14% rates, adding items such as dried mango slices, khakhra/plain chapatti/roti, specified ready-to-consume snack preparations, various waste and scrap categories, real zari thread, e-waste, biomass briquettes, certain medicaments, and specified textile yarns and threads; it also omits and revises multiple serial entries and refines eligibility for lower rates based on packaging and brand-related actionable claims. The Annexure proviso requires an affidavit by a brand-rights holder authorising the packer and voluntarily foregoing actionable claim or enforceable right.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments update classification and rate changes, inserting and omitting specified goods and a brand name affidavit requirement.
State GST notification amends Schedules I-IV to substitute, insert and omit tariff entries across 2.5%, 6%, 9% and 14% rates, adding items such as dried mango slices, khakhra/plain chapatti/roti, specified ready-to-consume snack preparations, various waste and scrap categories, real zari thread, e-waste, biomass briquettes, certain medicaments, and specified textile yarns and threads; it also omits and revises multiple serial entries and refines eligibility for lower rates based on packaging and brand-related actionable claims. The Annexure proviso requires an affidavit by a brand-rights holder authorising the packer and voluntarily foregoing actionable claim or enforceable right.
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