GST Schedule amendments: reclassification of goods and brand-based conditions for preferential rate applicability. The notification amends the Maharashtra State GST rate schedules by inserting, substituting and omitting tariff entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), adding goods such as sliced dried mangoes, khakhra/plain chapatti/roti, specified ready-to-consume namkeens subject to brand conditions, certain medicaments, various wastes/scraps, e-waste (per E-Waste Rules), biomass briquettes, poster colours, parts and bearings, and by revising product descriptions, exclusions and serial numbers; and by adding an ANNEXURE proviso requiring a brand-owner affidavit when ownership and packing are by different persons.
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GST Schedule amendments: reclassification of goods and brand-based conditions for preferential rate applicability.
The notification amends the Maharashtra State GST rate schedules by inserting, substituting and omitting tariff entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), adding goods such as sliced dried mangoes, khakhra/plain chapatti/roti, specified ready-to-consume namkeens subject to brand conditions, certain medicaments, various wastes/scraps, e-waste (per E-Waste Rules), biomass briquettes, poster colours, parts and bearings, and by revising product descriptions, exclusions and serial numbers; and by adding an ANNEXURE proviso requiring a brand-owner affidavit when ownership and packing are by different persons.
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