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GST rate changes: reclassification and targeted schedule amendments adjust tax treatment and exclusions for specified goods. Amendments revise State GST rate schedules by inserting, substituting and omitting tariff entries to reclassify and clarify taxable treatment of numerous goods-examples include ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit, fertilizer grade phosphoric acid, bamboo flooring, brass kerosene pressure stoves, fuel cell vehicles, lithium-ion batteries and specified domestic appliances-while adding exclusions and adjusting descriptive thresholds; these changes amend the principal State Tax (Rate) notification and take effect on the stated date.
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Provisions expressly mentioned in the judgment/order text.
GST rate changes: reclassification and targeted schedule amendments adjust tax treatment and exclusions for specified goods.
Amendments revise State GST rate schedules by inserting, substituting and omitting tariff entries to reclassify and clarify taxable treatment of numerous goods-examples include ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit, fertilizer grade phosphoric acid, bamboo flooring, brass kerosene pressure stoves, fuel cell vehicles, lithium-ion batteries and specified domestic appliances-while adding exclusions and adjusting descriptive thresholds; these changes amend the principal State Tax (Rate) notification and take effect on the stated date.
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