GST rate amendments revise schedule classifications and rates, inserting and omitting tariff entries with retrospective effect. Amendments revise the Jammu and Kashmir GST rate schedules by inserting, substituting and omitting tariff entries and descriptions across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), adding specific goods and qualifications (including ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, lithium ion batteries and various household and vehicle items), refining descriptions and exclusions, and adjusting thresholds; the changes are effective from 27th July, 2018.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments revise schedule classifications and rates, inserting and omitting tariff entries with retrospective effect.
Amendments revise the Jammu and Kashmir GST rate schedules by inserting, substituting and omitting tariff entries and descriptions across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), adding specific goods and qualifications (including ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, lithium ion batteries and various household and vehicle items), refining descriptions and exclusions, and adjusting thresholds; the changes are effective from 27th July, 2018.
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