GST rate amendment substitutes tariff classification and adds Diethylcarbamazine to List I, effective by government notification. The notification amends an earlier Nagaland GST notification by substituting the Schedule I tariff entry with 9503 for the identified serial and by inserting Diethylcarbamazine as a new entry in List I; the State invokes powers under the Nagaland Goods and Services Tax Act to make the changes, and the notification takes effect on the 2nd day of June 2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment substitutes tariff classification and adds Diethylcarbamazine to List I, effective by government notification.
The notification amends an earlier Nagaland GST notification by substituting the Schedule I tariff entry with 9503 for the identified serial and by inserting Diethylcarbamazine as a new entry in List I; the State invokes powers under the Nagaland Goods and Services Tax Act to make the changes, and the notification takes effect on the 2nd day of June 2021.
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