GST rate amendments reclassify items across rate schedules, inserting, omitting and substituting tariff entries to alter tax coverage. Amendments to the State GST notification modify rate schedules by inserting, substituting, renumbering and omitting specific tariff entries across multiple rate bands, introducing new product lines (including cork products, marble, lithium-ion accumulators and video game consoles), revising descriptive classifications for footwear, vehicle parts, tyres and electronic goods, and adding a valuation allocation rule deeming seventy percent of gross consideration as value of goods when supplied bundled with certain taxable services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify items across rate schedules, inserting, omitting and substituting tariff entries to alter tax coverage.
Amendments to the State GST notification modify rate schedules by inserting, substituting, renumbering and omitting specific tariff entries across multiple rate bands, introducing new product lines (including cork products, marble, lithium-ion accumulators and video game consoles), revising descriptive classifications for footwear, vehicle parts, tyres and electronic goods, and adding a valuation allocation rule deeming seventy percent of gross consideration as value of goods when supplied bundled with certain taxable services.
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