GST rate amendment: reclassification and substitution of schedule entries changing rate applicability for specified goods. The Nagaland GST notification amends SGST rate schedules by omitting certain serial entries, inserting a new serial entry in the intermediate-rate schedule covering goods under a specified tariff heading, and substituting a schedule entry description with a broad 'All goods' formulation; these schedule changes alter rate applicability and take effect from the prescribed commencement date.
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GST rate amendment: reclassification and substitution of schedule entries changing rate applicability for specified goods.
The Nagaland GST notification amends SGST rate schedules by omitting certain serial entries, inserting a new serial entry in the intermediate-rate schedule covering goods under a specified tariff heading, and substituting a schedule entry description with a broad "All goods" formulation; these schedule changes alter rate applicability and take effect from the prescribed commencement date.
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