Tax classification amendment: cement specified under customs chapter 2523 and treated as effective from the stated notification date. Amendment substitutes the entry at serial number 2 in Notification No.7/2019-State Tax (Rate) to specify that the taxed item is 'Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)', clarifying the taxable classification under the State GST rate schedule and declared to be deemed in force from the 1st day of October, 2019.
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Tax classification amendment: cement specified under customs chapter 2523 and treated as effective from the stated notification date.
Amendment substitutes the entry at serial number 2 in Notification No.7/2019-State Tax (Rate) to specify that the taxed item is "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)", clarifying the taxable classification under the State GST rate schedule and declared to be deemed in force from the 1st day of October, 2019.
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