GST rate amendment modifies taxable goods classification and applicable rates, inserting, omitting and renumbering tariff entries. Amendment to the Himachal Pradesh GST rate notification revises tariff classifications and applicable state tax rates by inserting statutory basis under sub-section (1) of section 9 and sub-section (5) of section 15, and by inserting, omitting, substituting and renumbering specific HSN entries across Schedules I-IV. Notable operative changes include additions of marble, cork and lithium-ion accumulators, substitutions for footwear and vehicle parts descriptions, and a valuation explanation deeming seventy per cent of gross consideration as value of goods when supplied with certain taxable services.
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GST rate amendment modifies taxable goods classification and applicable rates, inserting, omitting and renumbering tariff entries.
Amendment to the Himachal Pradesh GST rate notification revises tariff classifications and applicable state tax rates by inserting statutory basis under sub-section (1) of section 9 and sub-section (5) of section 15, and by inserting, omitting, substituting and renumbering specific HSN entries across Schedules I-IV. Notable operative changes include additions of marble, cork and lithium-ion accumulators, substitutions for footwear and vehicle parts descriptions, and a valuation explanation deeming seventy per cent of gross consideration as value of goods when supplied with certain taxable services.
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