GST rate adjustments: schedule amendments modify tariff entries and state GST applicability from early April implementation. Notification amends prior GST rate schedules by omitting a serial from the 2.5% schedule, inserting tariff heading 3605 00 10 as a new entry under the 6% schedule and omitting two other 6% entries, and by removing one 9% serial and substituting the description of another 9% serial with 'All goods'; the amendments are effective from 1 April 2020.
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Provisions expressly mentioned in the judgment/order text.
GST rate adjustments: schedule amendments modify tariff entries and state GST applicability from early April implementation.
Notification amends prior GST rate schedules by omitting a serial from the 2.5% schedule, inserting tariff heading 3605 00 10 as a new entry under the 6% schedule and omitting two other 6% entries, and by removing one 9% serial and substituting the description of another 9% serial with "All goods"; the amendments are effective from 1 April 2020.
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