GST rate schedule amendments adjust goods classifications and taxable entries, inserting and omitting items with revised applicability. Amendment to the Goa GST rate notification alters tariff schedules by inserting, omitting, substituting and re numbering specified entries across the 2.5%, 6%, 9% and 14% rate lists; adds new commodity descriptions (including cork, marble, lithium ion accumulators, video game consoles and certain vehicle parts), revises textual scope and size/value thresholds, and introduces a value deeming explanation for mixed supplies with specified taxable services. The changes are made under the powers of sub section (1) of section 9 and sub section (5) of section 15 of the Goa GST Act.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments adjust goods classifications and taxable entries, inserting and omitting items with revised applicability.
Amendment to the Goa GST rate notification alters tariff schedules by inserting, omitting, substituting and re numbering specified entries across the 2.5%, 6%, 9% and 14% rate lists; adds new commodity descriptions (including cork, marble, lithium ion accumulators, video game consoles and certain vehicle parts), revises textual scope and size/value thresholds, and introduces a value deeming explanation for mixed supplies with specified taxable services. The changes are made under the powers of sub section (1) of section 9 and sub section (5) of section 15 of the Goa GST Act.
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