GST rate amendments change classification and tax rates for specified goods, altering multiple schedule entries and exemptions. Amendments restructure the Bihar SGST tariff by inserting, substituting and omitting tariff entries across Schedules I-IV to reclassify specified goods, add product-specific exclusions and exceptions, revise descriptive entries and value thresholds, and thereby change the applicable state GST treatment for the listed items. The notification is promulgated under the Bihar GST Act and takes effect on the stated commencement date.
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 amendments change classification and tax rates for specified goods, altering multiple schedule entries and exemptions.
Amendments restructure the Bihar SGST tariff by inserting, substituting and omitting tariff entries across Schedules I-IV to reclassify specified goods, add product-specific exclusions and exceptions, revise descriptive entries and value thresholds, and thereby change the applicable state GST treatment for the listed items. The notification is promulgated under the Bihar GST Act and takes effect on the stated commencement date.
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