GST rate amendment: targeted changes to schedule entries and tariff descriptions altering taxable goods classification and valuation. Amendment to the Punjab GST notification inserts reference to sub-section (5) of section 15 and makes targeted insertions, substitutions, omissions and renumberings in Schedules I-IV affecting tariff headings, descriptions and rate-category entries (2.5%, 6%, 9% and 14%). The changes add specific goods (e.g. marble and travertine, natural cork variants, lithium-ion accumulators, parts for disabled-person carriages), remove listed entries, revise descriptive scope and introduce an explanatory valuation apportionment for mixed supplies. The amendment is effective from 1 January 2019.
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GST rate amendment: targeted changes to schedule entries and tariff descriptions altering taxable goods classification and valuation.
Amendment to the Punjab GST notification inserts reference to sub-section (5) of section 15 and makes targeted insertions, substitutions, omissions and renumberings in Schedules I-IV affecting tariff headings, descriptions and rate-category entries (2.5%, 6%, 9% and 14%). The changes add specific goods (e.g. marble and travertine, natural cork variants, lithium-ion accumulators, parts for disabled-person carriages), remove listed entries, revise descriptive scope and introduce an explanatory valuation apportionment for mixed supplies. The amendment is effective from 1 January 2019.
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