GST rate amendments revise taxable goods lists and classifications, inserting and omitting items across rate schedules impacting applicability. Amendments revise the State GST rate notification by inserting, substituting and omitting tariff entries and descriptions across Schedules I-VI to reclassify goods and adjust the scope of items subject to each rate band; additions include specified goods and exclusions (e.g., tamarind kernel powder, mehendi paste in cones, certain LPG supplies to households, bio-pesticides, bio-diesel, drinking water in specified pack sizes, irrigation equipment, bamboo joinery, cigarette filter rods, and buses running on bio-fuels), while substitutions broaden or narrow existing descriptions to alter rate applicability; the changes take effect from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments revise taxable goods lists and classifications, inserting and omitting items across rate schedules impacting applicability.
Amendments revise the State GST rate notification by inserting, substituting and omitting tariff entries and descriptions across Schedules I-VI to reclassify goods and adjust the scope of items subject to each rate band; additions include specified goods and exclusions (e.g., tamarind kernel powder, mehendi paste in cones, certain LPG supplies to households, bio-pesticides, bio-diesel, drinking water in specified pack sizes, irrigation equipment, bamboo joinery, cigarette filter rods, and buses running on bio-fuels), while substitutions broaden or narrow existing descriptions to alter rate applicability; the changes take effect from the stated commencement date.
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