IGST rate amendments: tariff schedule insertions, omissions and substitutions altering taxable classifications and supply valuation. This notification amends the principal IGST rate notification by inserting, substituting and omitting specified tariff entries across the 5%, 12%, 18% and 28% schedules. Key operative changes include additions (e.g., tamarind seeds for non sowing use; bio diesel for blending with HSD supplied to Oil Marketing Companies; renewable energy devices with a 70% value allocation rule when bundled with specified services), substitutions to packing and writing instrument descriptions, numerous ore and railway headings, and insertion of carbonated fruit beverages; the amendments take effect from the stated commencement date.
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.
IGST rate amendments: tariff schedule insertions, omissions and substitutions altering taxable classifications and supply valuation.
This notification amends the principal IGST rate notification by inserting, substituting and omitting specified tariff entries across the 5%, 12%, 18% and 28% schedules. Key operative changes include additions (e.g., tamarind seeds for non sowing use; bio diesel for blending with HSD supplied to Oil Marketing Companies; renewable energy devices with a 70% value allocation rule when bundled with specified services), substitutions to packing and writing instrument descriptions, numerous ore and railway headings, and insertion of carbonated fruit beverages; the amendments take effect from the stated commencement date.
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