GST rate schedule amendments reclassify and adjust taxable goods across multiple schedules, altering entries and applicability. State Government amends the State Tax (Rate) notification to add a reference to sub section (5) of section 15 and to revise multiple tariff schedules: omitting, inserting, renumbering and substituting entries across the 2.5%, 6%, 9% and 14% rate schedules; introduces a valuation allocation rule deeming seventy percent of gross consideration as goods value where goods are supplied with a specified taxable service; and declares the amendments effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments reclassify and adjust taxable goods across multiple schedules, altering entries and applicability.
State Government amends the State Tax (Rate) notification to add a reference to sub section (5) of section 15 and to revise multiple tariff schedules: omitting, inserting, renumbering and substituting entries across the 2.5%, 6%, 9% and 14% rate schedules; introduces a valuation allocation rule deeming seventy percent of gross consideration as goods value where goods are supplied with a specified taxable service; and declares the amendments effective from the stated commencement date.
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