GST rate amendment revises tariff entries across schedules, reclassifying goods and refining applicability of tax treatment. The notification amends the State GST rate schedules by inserting, substituting and omitting specific tariff entries and descriptions across Schedules I-IV, thereby reclassifying numerous goods (including ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, certain household appliances, lithium ion batteries, brass kerosene pressure stoves, and various vehicles and parts) and refining exclusions and value thresholds to alter rate treatment and applicability under the principal State Tax (Rate) notification.
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GST rate amendment revises tariff entries across schedules, reclassifying goods and refining applicability of tax treatment.
The notification amends the State GST rate schedules by inserting, substituting and omitting specific tariff entries and descriptions across Schedules I-IV, thereby reclassifying numerous goods (including ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, certain household appliances, lithium ion batteries, brass kerosene pressure stoves, and various vehicles and parts) and refining exclusions and value thresholds to alter rate treatment and applicability under the principal State Tax (Rate) notification.
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