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Tariff classification of cement redefined under Customs Tariff, altering state GST treatment effective in October. Amendment revises the Table entry in the earlier state GST notification to specify that cement is to be treated as falling under the chapter heading for cement in the First Schedule to the Customs Tariff Act, 1975, effecting a substitution of the entry and aligning the state GST classification with the Customs Tariff chapter heading.
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Tariff classification of cement redefined under Customs Tariff, altering state GST treatment effective in October.
Amendment revises the Table entry in the earlier state GST notification to specify that cement is to be treated as falling under the chapter heading for cement in the First Schedule to the Customs Tariff Act, 1975, effecting a substitution of the entry and aligning the state GST classification with the Customs Tariff chapter heading.
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