GST rate amendments: Delhi revises tax schedules, adding and removing tariff entries and specifying product classifications and exemptions. Amendment to the State GST rate notification revises Schedules I-VI of the principal rate notification by omitting, substituting and inserting tariff entries to reclassify goods for differential taxation; key changes include insertion of marine fuel and caffeinated beverage headings, addition of rail rolling stock and parts into a designated tax slot, substitution of motor-vehicle descriptions for disability use with certification condition, inclusion of woven/polypropylene packing bags, and revised descriptions for precious and synthetic stones. The amendments take effect from the stated commencement date.
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 amendments: Delhi revises tax schedules, adding and removing tariff entries and specifying product classifications and exemptions.
Amendment to the State GST rate notification revises Schedules I-VI of the principal rate notification by omitting, substituting and inserting tariff entries to reclassify goods for differential taxation; key changes include insertion of marine fuel and caffeinated beverage headings, addition of rail rolling stock and parts into a designated tax slot, substitution of motor-vehicle descriptions for disability use with certification condition, inclusion of woven/polypropylene packing bags, and revised descriptions for precious and synthetic stones. The amendments take effect from the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.