GST rate amendments reclassify and reallocate goods across schedules, changing tariff entries and rate coverage for many products. Amendments modify the Assam SGST notification by inserting, substituting and omitting tariff entries across Schedules I-VI to reclassify goods and adjust applicable rate schedule coverage. New entries include specified agricultural and industrial items, consumer LPG supply lines, scientific and launch-vehicle materials, bio-pesticides, biodiesel, bottled drinking water, irrigation equipment and public-transport buses running on bio-fuels. Substitutions revise textile, wooden articles, mechanical appliance and stone/jewellery classifications, while several serial entries are omitted. The notification sets these schedule revisions into effect from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify and reallocate goods across schedules, changing tariff entries and rate coverage for many products.
Amendments modify the Assam SGST notification by inserting, substituting and omitting tariff entries across Schedules I-VI to reclassify goods and adjust applicable rate schedule coverage. New entries include specified agricultural and industrial items, consumer LPG supply lines, scientific and launch-vehicle materials, bio-pesticides, biodiesel, bottled drinking water, irrigation equipment and public-transport buses running on bio-fuels. Substitutions revise textile, wooden articles, mechanical appliance and stone/jewellery classifications, while several serial entries are omitted. The notification sets these schedule revisions into effect from the stated commencement date.
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