GST rate amendment alters specified schedule entries and HSN classifications, changing applicable tax coverage and entry scope. The State amends its GST notification to: omit serial 187 from the 2.5% schedule; in the 6% schedule insert serial 75A (HSN 3605 00 10 - 'All goods') after serial 75 and omit serials 202 and 203; and in the 9% schedule omit serial 73 and substitute the column (3) entry for serial 379 with 'All goods'. The amendments take effect on 1 April 2020.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment alters specified schedule entries and HSN classifications, changing applicable tax coverage and entry scope.
The State amends its GST notification to: omit serial 187 from the 2.5% schedule; in the 6% schedule insert serial 75A (HSN 3605 00 10 - "All goods") after serial 75 and omit serials 202 and 203; and in the 9% schedule omit serial 73 and substitute the column (3) entry for serial 379 with "All goods". The amendments take effect on 1 April 2020.
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