GST rate amendment updates tariff entries and adds renewable energy, bio-diesel and specified medical and transport goods. Amendment to the Puducherry GST rate notification revises tariff entries across multiple rate Schedules by inserting, substituting and omitting specified goods: additions at the 2.5% rate (including tamarind seeds and bio-diesel for blending, plus certain medical and assistive items); clarifications and renewable energy device inclusions at 6%; additions and substitutions of ores, scrap, paper packing, printed matters and railway rolling-stock headings at 9%; and the addition of a carbonated beverage category at 14%. The notification comes into force on 1 October 2021.
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.
GST rate amendment updates tariff entries and adds renewable energy, bio-diesel and specified medical and transport goods.
Amendment to the Puducherry GST rate notification revises tariff entries across multiple rate Schedules by inserting, substituting and omitting specified goods: additions at the 2.5% rate (including tamarind seeds and bio-diesel for blending, plus certain medical and assistive items); clarifications and renewable energy device inclusions at 6%; additions and substitutions of ores, scrap, paper packing, printed matters and railway rolling-stock headings at 9%; and the addition of a carbonated beverage category at 14%. The notification comes into force on 1 October 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.