Amendments in the Notification of the Government of Odisha in the Finance Department No.19829-FIN-TAX-0022-2017, dated the 29th June, 2017. - 24920-FIN-CT1-TAX-0043/2017 - Orissa SGST
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GST schedule amendments: reclassification and reallocation of specific goods across rate brackets, altering taxable treatment accordingly. The notification amends Odisha's GST rate schedules by inserting, substituting and omitting tariff entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%). Key changes include adding ethyl alcohol for blending with motor spirit and fertilizer grade phosphoric acid in the lower rate schedule; adding and reclassifying goods such as bamboo flooring, brass kerosene pressure stoves, fuel cell vehicles, specified household electrical appliances, lithium-ion batteries and certain television sets across mid and standard rate schedules; and omitting or replacing multiple entries in the highest rate schedule to exclude specified items from that bracket.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendments: reclassification and reallocation of specific goods across rate brackets, altering taxable treatment accordingly.
The notification amends Odisha's GST rate schedules by inserting, substituting and omitting tariff entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%). Key changes include adding ethyl alcohol for blending with motor spirit and fertilizer grade phosphoric acid in the lower rate schedule; adding and reclassifying goods such as bamboo flooring, brass kerosene pressure stoves, fuel cell vehicles, specified household electrical appliances, lithium-ion batteries and certain television sets across mid and standard rate schedules; and omitting or replacing multiple entries in the highest rate schedule to exclude specified items from that bracket.
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