GST rate amendment updates state schedule goods lists, inserting, omitting and renumbering tariff entries and definitions. Amendment modifies the State GST notification to add a reference to sub-section (5) of section 15 and makes multiple schedule-level changes: insertions, omissions, substitutions and renumberings of tariff entries across Schedules I-IV; targeted textual substitutions in column entries; addition of valuation explanation for bundled supplies; and inclusion of new entries such as marble, cork, flexible containers, lithium-ion accumulators and video game consoles. The notification takes effect on 1st January, 2019.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment updates state schedule goods lists, inserting, omitting and renumbering tariff entries and definitions.
Amendment modifies the State GST notification to add a reference to sub-section (5) of section 15 and makes multiple schedule-level changes: insertions, omissions, substitutions and renumberings of tariff entries across Schedules I-IV; targeted textual substitutions in column entries; addition of valuation explanation for bundled supplies; and inclusion of new entries such as marble, cork, flexible containers, lithium-ion accumulators and video game consoles. The notification takes effect on 1st January, 2019.
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