GST rate changes: targeted tariff reclassification and schedule insertions and omissions altering goods' tax treatment. Amendment adjusts Jammu and Kashmir GST tariff entries by insertions, substitutions and omissions across Schedules I (2.5%), II (6%), III (9%), IV (14%), V (1.5%) and VI (0.125%), adding items such as marine fuel, wet grinders with stone, woven/polypropylene bags, expanded rail rolling-stock headings, caffeinated beverages, and refined descriptions of precious and synthetic stones, while deleting specified serial entries; the changes reclassify goods and alter applicable GST treatment and take effect from 1 October 2019.
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Provisions expressly mentioned in the judgment/order text.
GST rate changes: targeted tariff reclassification and schedule insertions and omissions altering goods' tax treatment.
Amendment adjusts Jammu and Kashmir GST tariff entries by insertions, substitutions and omissions across Schedules I (2.5%), II (6%), III (9%), IV (14%), V (1.5%) and VI (0.125%), adding items such as marine fuel, wet grinders with stone, woven/polypropylene bags, expanded rail rolling-stock headings, caffeinated beverages, and refined descriptions of precious and synthetic stones, while deleting specified serial entries; the changes reclassify goods and alter applicable GST treatment and take effect from 1 October 2019.
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