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GST rate amendments reclassify goods, add and omit schedule entries, and change applicable state tax rates. Amendments modify State GST rate schedules by inserting, substituting and omitting tariff entries across multiple rate bands-adding marine fuel and wet grinders at a low rate, inserting polyethylene/polypropylene bags and a series of railway locomotives and parts at a lower rate, adding caffeinated beverages and carving out certain plastic closures at mid and higher rates, substituting descriptions for precious and synthetic stones in minimal rate bands-and declare the amendments effective from the commencement date stated in the notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify goods, add and omit schedule entries, and change applicable state tax rates.
Amendments modify State GST rate schedules by inserting, substituting and omitting tariff entries across multiple rate bands-adding marine fuel and wet grinders at a low rate, inserting polyethylene/polypropylene bags and a series of railway locomotives and parts at a lower rate, adding caffeinated beverages and carving out certain plastic closures at mid and higher rates, substituting descriptions for precious and synthetic stones in minimal rate bands-and declare the amendments effective from the commencement date stated in the notification.
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