GST rate modifications alter classification and tax treatment for specified goods including renewable energy devices and medical and transport items. Amendment modifies the Kerala State GST notification by altering entries across four tax-rate Schedules, reclassifying specified goods and adjusting tax treatments. Schedule I (2.5%) inserts tamarind seeds (non sowing), biodiesel for blending with HSD, a named oncology drug and retrofit kits for disabled vehicles, and omits several serials. Schedule II (6%) revises bio diesel description, omits entries, inserts renewable energy devices with an explanation for value allocation when bundled with taxable services. Schedule III (9%) and Schedule IV (14%) receive multiple insertions and substitutions for ores, plastics scrap, printed materials, railway stock and carbonated beverages.
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Provisions expressly mentioned in the judgment/order text.
GST rate modifications alter classification and tax treatment for specified goods including renewable energy devices and medical and transport items.
Amendment modifies the Kerala State GST notification by altering entries across four tax-rate Schedules, reclassifying specified goods and adjusting tax treatments. Schedule I (2.5%) inserts tamarind seeds (non sowing), biodiesel for blending with HSD, a named oncology drug and retrofit kits for disabled vehicles, and omits several serials. Schedule II (6%) revises bio diesel description, omits entries, inserts renewable energy devices with an explanation for value allocation when bundled with taxable services. Schedule III (9%) and Schedule IV (14%) receive multiple insertions and substitutions for ores, plastics scrap, printed materials, railway stock and carbonated beverages.
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