GST rate amendments reclassify goods and revise Schedule entries to change state tax applicability and tariff coverage. Amendment revises the State GST rate notification by inserting, substituting and omitting tariff headings and descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), thereby reclassifying specified goods (including fuel-blending ethyl alcohol, fertilizers, flooring, appliances, batteries and vehicles) for altered rate treatment; changes include additions of serial entries, refined product descriptions and deletion of certain entries, with retrospective effect from the stated operative date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify goods and revise Schedule entries to change state tax applicability and tariff coverage.
Amendment revises the State GST rate notification by inserting, substituting and omitting tariff headings and descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), thereby reclassifying specified goods (including fuel-blending ethyl alcohol, fertilizers, flooring, appliances, batteries and vehicles) for altered rate treatment; changes include additions of serial entries, refined product descriptions and deletion of certain entries, with retrospective effect from the stated operative date.
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