GST rate amendments reclassify specified goods and add carve-outs, altering tax treatment and tariff entries. State GST notification amends tariff schedules by inserting, substituting and omitting entries across four rate-based schedules to reclassify and adjust tax treatment for specified goods, including ethyl alcohol for blending with motor spirit, fertilizer grade phosphoric acid, bamboo flooring, various household appliances and electrical items, lithium-ion batteries, fuel cell motor vehicles, and multiple parts and accessories; several prior entries are deleted or reworded and specific carve-outs are added. The notification is effective 27 July 2018.
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 reclassify specified goods and add carve-outs, altering tax treatment and tariff entries.
State GST notification amends tariff schedules by inserting, substituting and omitting entries across four rate-based schedules to reclassify and adjust tax treatment for specified goods, including ethyl alcohol for blending with motor spirit, fertilizer grade phosphoric acid, bamboo flooring, various household appliances and electrical items, lithium-ion batteries, fuel cell motor vehicles, and multiple parts and accessories; several prior entries are deleted or reworded and specific carve-outs are added. The notification is effective 27 July 2018.
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