Tariff classification amendment adds corduroy fabrics to notified list, altering applicability of state GST notification. Amendment inserts a new serial entry in the Table of the prior Uttar Pradesh SGST notification to add corduroy fabrics with the corresponding classification code, effected under the powers conferred by section 54(3) proviso of the Uttar Pradesh Goods and Services Tax Act, 2017 read with section 21 of the Uttar Pradesh General Clauses Act, 1904; the amendment is declared to operate from the stated commencement date.
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Tariff classification amendment adds corduroy fabrics to notified list, altering applicability of state GST notification.
Amendment inserts a new serial entry in the Table of the prior Uttar Pradesh SGST notification to add corduroy fabrics with the corresponding classification code, effected under the powers conferred by section 54(3) proviso of the Uttar Pradesh Goods and Services Tax Act, 2017 read with section 21 of the Uttar Pradesh General Clauses Act, 1904; the amendment is declared to operate from the stated commencement date.
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