GST rate amendments expand and revise taxable classifications, adding and substituting entries across multiple schedules. The notification amends the Karnataka SGST schedule entries by inserting, substituting and omitting tariff lines and descriptive provisos across multiple rate Schedules (2.5%, 6%, 9%, 14%, 1.5%, 0.125%), adding specific commodities and exceptions-including agricultural and allied inputs, fuels for household supply, scientific instruments for launch vehicles, bio-pesticides, biodiesel, wooden building joinery, irrigation equipment and bio-fuel buses-and thereby adjusts taxable classifications and carve-outs.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments expand and revise taxable classifications, adding and substituting entries across multiple schedules.
The notification amends the Karnataka SGST schedule entries by inserting, substituting and omitting tariff lines and descriptive provisos across multiple rate Schedules (2.5%, 6%, 9%, 14%, 1.5%, 0.125%), adding specific commodities and exceptions-including agricultural and allied inputs, fuels for household supply, scientific instruments for launch vehicles, bio-pesticides, biodiesel, wooden building joinery, irrigation equipment and bio-fuel buses-and thereby adjusts taxable classifications and carve-outs.
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