Seeks to amend Notification No. 1125-F.T.. dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 - 1034-F.T. - West Bengal SGST
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GST rate amendments reclassify goods and refine exclusions, reallocating specific products across rate schedules. Amendment of State GST rate schedules implements Council recommendations by inserting, substituting and omitting tariff entries across the 2.5%, 6%, 9% and 14% Schedules. The notification reclassifies specified goods, refines scope language and bracketed exclusions, adds and removes serial entries, and adjusts descriptions and value thresholds to change rate allocations for items such as ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, household electrical appliances, lithium ion batteries, fuel cell vehicles, and various textile and copper articles.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify goods and refine exclusions, reallocating specific products across rate schedules.
Amendment of State GST rate schedules implements Council recommendations by inserting, substituting and omitting tariff entries across the 2.5%, 6%, 9% and 14% Schedules. The notification reclassifies specified goods, refines scope language and bracketed exclusions, adds and removes serial entries, and adjusts descriptions and value thresholds to change rate allocations for items such as ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, household electrical appliances, lithium ion batteries, fuel cell vehicles, and various textile and copper articles.
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