GST Rate Amendment revises goods classifications and Schedule entries under Gujarat SGST, altering applicable tax rates and entries. Amendment to Notification No. 1/2017-State Tax (Rate) alters Gujarat SGST Schedules by omitting specified serial entries, inserting a new Schedule II entry for tariff heading 3605 00 10 described as 'All goods', omitting other serials in Schedule II, removing a serial in Schedule III and substituting the column (3) entry for a specified serial with 'All goods'; the changes take effect on the 1st day of April, 2020.
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Provisions expressly mentioned in the judgment/order text.
GST Rate Amendment revises goods classifications and Schedule entries under Gujarat SGST, altering applicable tax rates and entries.
Amendment to Notification No. 1/2017-State Tax (Rate) alters Gujarat SGST Schedules by omitting specified serial entries, inserting a new Schedule II entry for tariff heading 3605 00 10 described as "All goods", omitting other serials in Schedule II, removing a serial in Schedule III and substituting the column (3) entry for a specified serial with "All goods"; the changes take effect on the 1st day of April, 2020.
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