GST rate amendments expand and reclassify goods across multiple schedules, altering taxable classifications and rates. Amendment revises GST classifications by inserting, omitting and substituting tariff entries across Schedules I-VI, specifying new goods, reclassifying items (including bio-pesticides, biofuels, LPG, irrigation equipment, timber products, confectionery, packaged water, and precious stones), and introducing bracketed exceptions and substituted tariff headings, thereby altering the applicable GST rates and scope of taxable classifications; the notification declares a single operative commencement date and is issued under section 9 of the Jammu and Kashmir GST Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments expand and reclassify goods across multiple schedules, altering taxable classifications and rates.
Amendment revises GST classifications by inserting, omitting and substituting tariff entries across Schedules I-VI, specifying new goods, reclassifying items (including bio-pesticides, biofuels, LPG, irrigation equipment, timber products, confectionery, packaged water, and precious stones), and introducing bracketed exceptions and substituted tariff headings, thereby altering the applicable GST rates and scope of taxable classifications; the notification declares a single operative commencement date and is issued under section 9 of the Jammu and Kashmir GST Act, 2017.
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