GST rate reclassification updates adjust schedule entries and product descriptions, changing which goods attract specific tax rates. Amendment to the State GST tariff revises schedule classifications and rate applicability by inserting, substituting and omitting specific tariff entries across Schedules I-IV. The notification adds new commodity lines, alters product descriptions to create explicit inclusions and exclusions (for example for ethyl alcohol for blending, bamboo flooring, lithium ion batteries, refrigerators, washing machines and certain vehicles), substitutes descriptions and value thresholds, and deletes obsolete serial numbers, thereby reclassifying specified goods into different GST rate bands.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate reclassification updates adjust schedule entries and product descriptions, changing which goods attract specific tax rates.
Amendment to the State GST tariff revises schedule classifications and rate applicability by inserting, substituting and omitting specific tariff entries across Schedules I-IV. The notification adds new commodity lines, alters product descriptions to create explicit inclusions and exclusions (for example for ethyl alcohol for blending, bamboo flooring, lithium ion batteries, refrigerators, washing machines and certain vehicles), substitutes descriptions and value thresholds, and deletes obsolete serial numbers, thereby reclassifying specified goods into different GST rate bands.
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