GST - Tamil Nadu Goods and Services Tax Act, 2017 - Rates of the state tax on goods - Amendments - Notification - Issued - G.O. (Ms) No. 132 - Tamil Nadu SGST
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GST rate amendments: reclassifications across schedules, new commodity entries and an affidavit rule for branded unit packing. The notification amends state GST schedules by inserting, substituting and omitting tariff entries across Schedules I-IV and the ANNEXURE to reclassify specified goods and adjust their tax treatment. Key changes include new entries for dried mangoes, khakhra/plain chapatti/roti, branded ready-to-consume namkeens subject to ANNEXURE conditions, wastes and scraps of plastics, rubber and paper, real zari thread, e waste, biomass briquettes, specified medicaments, and additions of synthetic yarn and sewing thread lines, together with an ANNEXURE proviso requiring a brand owner's affidavit when packing is undertaken by a different person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate amendments: reclassifications across schedules, new commodity entries and an affidavit rule for branded unit packing.
The notification amends state GST schedules by inserting, substituting and omitting tariff entries across Schedules I-IV and the ANNEXURE to reclassify specified goods and adjust their tax treatment. Key changes include new entries for dried mangoes, khakhra/plain chapatti/roti, branded ready-to-consume namkeens subject to ANNEXURE conditions, wastes and scraps of plastics, rubber and paper, real zari thread, e waste, biomass briquettes, specified medicaments, and additions of synthetic yarn and sewing thread lines, together with an ANNEXURE proviso requiring a brand owner's affidavit when packing is undertaken by a different person.
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