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        Case ID :
        GST - States

        Seeks to amend Notification No. 1/2017-State Tax (Rate) dated 30th June, 2017 - 03/2020-State Tax (Rate) - Himachal Pradesh SGST

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        GST rate schedule amendment: reclassification and substitution of schedule entries altering goods coverage under state GST. The notification amends the State GST rate schedules by omitting a specified entry from the 2.5% schedule, deleting two entries and inserting a tariff description under heading 3605 00 10 as 'All goods' in the 6% schedule, and omitting and substituting entries in the 9% schedule so that one entry is replaced with 'All goods.' The amendment is made under the Himachal Pradesh GST Act and takes effect from the 1st day of April, 2020.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST rate schedule amendment: reclassification and substitution of schedule entries altering goods coverage under state GST.</h1> The notification amends the State GST rate schedules by omitting a specified entry from the 2.5% schedule, deleting two entries and inserting a tariff description under heading 3605 00 10 as 'All goods' in the 6% schedule, and omitting and substituting entries in the 9% schedule so that one entry is replaced with 'All goods.' The amendment is made under the Himachal Pradesh GST Act and takes effect from the 1st day of April, 2020.

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