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GST rate amendments reallocating goods across schedules and revising classifications, altering applicability from the prescribed commencement date. Amendment effects targeted GST rate and classification changes by altering multiple schedule entries of the existing notification, revising taxable descriptions, inserting new tariff headings and omitting others to reallocate specified goods among different rate schedules. The instrument modifies Schedules I through VI by deleting certain serial entries, substituting descriptions and tariff codes, and inserting new entries for specific goods, thereby changing the rate applicability and coverage of those items, with the amendments taking effect on the stated commencement date.
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GST rate amendments reallocating goods across schedules and revising classifications, altering applicability from the prescribed commencement date.
Amendment effects targeted GST rate and classification changes by altering multiple schedule entries of the existing notification, revising taxable descriptions, inserting new tariff headings and omitting others to reallocate specified goods among different rate schedules. The instrument modifies Schedules I through VI by deleting certain serial entries, substituting descriptions and tariff codes, and inserting new entries for specific goods, thereby changing the rate applicability and coverage of those items, with the amendments taking effect on the stated commencement date.
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