Amendments in the notification of the State Government, in the Commercial Tax Department, No. 1/2017-State Tax (Rate) notification No. F-10-43/2017/CT/V(69), dated the 28th June, 2017 - F-10-65/2018/CT/V(108) - 24/2018-State Tax (Rate) - Chhattisgarh SGST
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GST rate schedule amendments revise classification and valuation rules, reallocating goods across multiple tax slabs. The notification amends the State tax rate notification by adding reference to sub-section (5) of section 15 and revising entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%). Changes include omissions, renumbering, substitutions, and insertions of tariff items (notably cork, marble, lithium-ion accumulators, video game consoles and vehicle parts), and an explanatory valuation rule deeming seventy per cent of gross consideration as the value of specified goods when supplied with a taxable service. Amendments take effect from 1st January, 2019.
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 schedule amendments revise classification and valuation rules, reallocating goods across multiple tax slabs.
The notification amends the State tax rate notification by adding reference to sub-section (5) of section 15 and revising entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%). Changes include omissions, renumbering, substitutions, and insertions of tariff items (notably cork, marble, lithium-ion accumulators, video game consoles and vehicle parts), and an explanatory valuation rule deeming seventy per cent of gross consideration as the value of specified goods when supplied with a taxable service. Amendments take effect from 1st January, 2019.
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