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GST rate schedule amendments expand and reclassify taxable goods, altering rate classifications and exemption entries for specified goods. Amendment revises Jammu and Kashmir GST tariff schedules by substituting and inserting multiple tariff entries, reclassifying goods (including food items, medicaments conforming to specified pharmacopoeias, various wastes and scraps, real zari thread, biomass briquettes and e-waste), modifying descriptions and exclusions across schedules, omitting certain serial entries, and adding an ANNEXURE proviso requiring an affidavit where brand ownership and packing are by different persons to record voluntary forfeiture of actionable brand rights.
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GST rate schedule amendments expand and reclassify taxable goods, altering rate classifications and exemption entries for specified goods.
Amendment revises Jammu and Kashmir GST tariff schedules by substituting and inserting multiple tariff entries, reclassifying goods (including food items, medicaments conforming to specified pharmacopoeias, various wastes and scraps, real zari thread, biomass briquettes and e-waste), modifying descriptions and exclusions across schedules, omitting certain serial entries, and adding an ANNEXURE proviso requiring an affidavit where brand ownership and packing are by different persons to record voluntary forfeiture of actionable brand rights.
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