Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. - 14/2019 - Integrated GST (IGST) Rate
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IGST rate changes: amended tariff entries and schedule reallocations take effect, altering taxable rates and product classifications. Amendment reconfigures IGST rates by substituting, omitting and inserting tariff entries in Schedules I-VI of the principal notification to specify revised taxable classifications and corresponding integrated tax rates, including additions for marine fuel, wet grinders, certain bags, multiple railway headings, caffeinated beverages, revised motor vehicle specifications with disability certification condition, and revised precious and synthetic stone descriptions; changes take effect on the commencement date stated in the notification.
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.
IGST rate changes: amended tariff entries and schedule reallocations take effect, altering taxable rates and product classifications.
Amendment reconfigures IGST rates by substituting, omitting and inserting tariff entries in Schedules I-VI of the principal notification to specify revised taxable classifications and corresponding integrated tax rates, including additions for marine fuel, wet grinders, certain bags, multiple railway headings, caffeinated beverages, revised motor vehicle specifications with disability certification condition, and revised precious and synthetic stone descriptions; changes take effect on the commencement date stated in the notification.
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