GST rate amendment reclassifies specific goods and refines product descriptions to alter schedule-based tax treatment. The State GST notification is amended to reclassify specified goods across Schedules by inserting new tariff entries, substituting descriptive entries, and omitting certain serial numbers so that particular items (including ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, brass kerosene pressure stoves, fuel cell motor vehicles, slide fasteners, and specified household electrical appliances and parts) receive revised schedule treatment; the amendments also refine exclusions and inclusions in item descriptions and adjust value-based sale limits determining applicability.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment reclassifies specific goods and refines product descriptions to alter schedule-based tax treatment.
The State GST notification is amended to reclassify specified goods across Schedules by inserting new tariff entries, substituting descriptive entries, and omitting certain serial numbers so that particular items (including ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, brass kerosene pressure stoves, fuel cell motor vehicles, slide fasteners, and specified household electrical appliances and parts) receive revised schedule treatment; the amendments also refine exclusions and inclusions in item descriptions and adjust value-based sale limits determining applicability.
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