GST rate amendments revise state schedule classifications, updating HS code entries and goods coverage across rate slabs. Notification amends the State GST schedules by inserting, substituting and omitting entries across Schedules I-IV to reclassify goods by HS headings and descriptive text, thereby changing which goods attract each state GST rate. The changes include additions of specified fuel, chemical, building, electrical, household appliance and vehicle items, narrowed or broadened product descriptions with bracketed exceptions and cross-references, and replacement of column entries to refine tariff coverage. The amendments operate retrospectively from the stated commencement date.
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GST rate amendments revise state schedule classifications, updating HS code entries and goods coverage across rate slabs.
Notification amends the State GST schedules by inserting, substituting and omitting entries across Schedules I-IV to reclassify goods by HS headings and descriptive text, thereby changing which goods attract each state GST rate. The changes include additions of specified fuel, chemical, building, electrical, household appliance and vehicle items, narrowed or broadened product descriptions with bracketed exceptions and cross-references, and replacement of column entries to refine tariff coverage. The amendments operate retrospectively from the stated commencement date.
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