GST schedule amendments revise classification and tax treatment for specified goods, inserting and omitting entries across multiple schedules. Amendment revises GST schedule classifications and rate categories by inserting, substituting and omitting specified tariff entries across Schedules I-VI, including additions such as marine fuel and caffeinated beverages, expanded railway rolling stock headings and revised descriptions of precious and synthetic stones; the notification declares these amendments effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendments revise classification and tax treatment for specified goods, inserting and omitting entries across multiple schedules.
Amendment revises GST schedule classifications and rate categories by inserting, substituting and omitting specified tariff entries across Schedules I-VI, including additions such as marine fuel and caffeinated beverages, expanded railway rolling stock headings and revised descriptions of precious and synthetic stones; the notification declares these amendments effective from the stated commencement date.
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