GST rate amendment updates schedule classifications and substitutes specified tariff entries, altering taxability under state GST. The notification amends the State GST rate schedules by omitting serial 187 from Schedule I (2.5%), inserting serial 75A in Schedule II (6%) for tariff 3605 00 10 described as 'All goods', omitting serials 202 and 203 in Schedule II, omitting serial 73 in Schedule III (9%), and substituting the column (3) entry for serial 379 in Schedule III with 'All goods'; the changes take effect on the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment updates schedule classifications and substitutes specified tariff entries, altering taxability under state GST.
The notification amends the State GST rate schedules by omitting serial 187 from Schedule I (2.5%), inserting serial 75A in Schedule II (6%) for tariff 3605 00 10 described as "All goods", omitting serials 202 and 203 in Schedule II, omitting serial 73 in Schedule III (9%), and substituting the column (3) entry for serial 379 in Schedule III with "All goods"; the changes take effect on the notified commencement date.
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