GST rate amendments modify multiple schedule entries by adding and substituting goods; effective date for changes specified. Amendments revise the Delhi State GST rate notification by inserting, substituting and omitting specified tariff entries across rate Schedules, adding discrete goods (including tamarind kernel powder, mehendi paste in cones, rice bran, LPG supplies to households, certain bio-pesticides, biodiesel, drinking water in large bottles, cigarette filter rods, and sanitary-ware) and refining descriptive coverage and exceptions for textiles, scientific instruments, irrigation and transport equipment, precious/semi-precious stones and imitation jewellery, thereby reallocating goods among the 2.5%, 6%, 9%, 14%, 1.5% and 0.125% rate bands.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments modify multiple schedule entries by adding and substituting goods; effective date for changes specified.
Amendments revise the Delhi State GST rate notification by inserting, substituting and omitting specified tariff entries across rate Schedules, adding discrete goods (including tamarind kernel powder, mehendi paste in cones, rice bran, LPG supplies to households, certain bio-pesticides, biodiesel, drinking water in large bottles, cigarette filter rods, and sanitary-ware) and refining descriptive coverage and exceptions for textiles, scientific instruments, irrigation and transport equipment, precious/semi-precious stones and imitation jewellery, thereby reallocating goods among the 2.5%, 6%, 9%, 14%, 1.5% and 0.125% rate bands.
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