GST rate amendments adjust schedule entries, altering taxable classification and applicability for affected goods from announced commencement. The state GST rate notification is amended to omit specified serial entries in Schedule I, II and III; insert a new Schedule II entry for tariff item 3605 00 10 described as 'All goods'; and substitute the description for serial 379 in Schedule III with 'All goods'. These schedule revisions alter the tariff classification and applicable state GST rates for the affected goods, and the notification becomes effective on the first day of April, 2020.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments adjust schedule entries, altering taxable classification and applicability for affected goods from announced commencement.
The state GST rate notification is amended to omit specified serial entries in Schedule I, II and III; insert a new Schedule II entry for tariff item 3605 00 10 described as "All goods"; and substitute the description for serial 379 in Schedule III with "All goods". These schedule revisions alter the tariff classification and applicable state GST rates for the affected goods, and the notification becomes effective on the first day of April, 2020.
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