GST rate amendment updates state tax schedule entries and item classifications, altering taxable product categories and descriptions. Amendment to the State GST rate notification inserts reference to sub section (5) of section 15 and revises Schedules I-IV by omitting, inserting, substituting and renumbering tariff entries; adds an explanatory provision treating the value of certain goods as a specified percentage of gross consideration when supplied with taxable services; introduces new headings for specified goods including marble, cork products, parts for disabled carriages, walking sticks, fly ash bricks, flexible bulk containers, retreaded tyres and lithium ion accumulators (including power banks); and declares the amendments effective 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 amendment updates state tax schedule entries and item classifications, altering taxable product categories and descriptions.
Amendment to the State GST rate notification inserts reference to sub section (5) of section 15 and revises Schedules I-IV by omitting, inserting, substituting and renumbering tariff entries; adds an explanatory provision treating the value of certain goods as a specified percentage of gross consideration when supplied with taxable services; introduces new headings for specified goods including marble, cork products, parts for disabled carriages, walking sticks, fly ash bricks, flexible bulk containers, retreaded tyres and lithium ion accumulators (including power banks); and declares the amendments effective from 1st January, 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
