GST rate amendments reclassify specified goods across rate schedules, reallocating items to lower or mid rate bands. Amendment revises Gujarat SGST tariff schedules by inserting, substituting and omitting entries across Schedules I-IV to reclassify specified goods among the 2.5%, 6%, 9% and 14% rate bands. Notable measures include adding ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, brass kerosene pressure stoves, numerous domestic electrical appliances (refrigerators, washing machines, lithium-ion batteries, vacuum cleaners, small televisions, water heaters), and redefining apparel, stone, copper and flooring descriptions to clarify inclusions and exclusions within each rate schedule.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify specified goods across rate schedules, reallocating items to lower or mid rate bands.
Amendment revises Gujarat SGST tariff schedules by inserting, substituting and omitting entries across Schedules I-IV to reclassify specified goods among the 2.5%, 6%, 9% and 14% rate bands. Notable measures include adding ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, brass kerosene pressure stoves, numerous domestic electrical appliances (refrigerators, washing machines, lithium-ion batteries, vacuum cleaners, small televisions, water heaters), and redefining apparel, stone, copper and flooring descriptions to clarify inclusions and exclusions within each rate schedule.
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