IGST rate reclassification: specified textiles and garments shifted to a higher integrated tax rate effective start of next year. Amends the integrated GST schedules to move numerous specified textile goods and made-up textile articles into the 12% IGST schedule by omitting certain lower-rate entries and inserting detailed tariff headings and descriptions for fabrics, yarns, fibres, sewing thread, knitted and crocheted goods, narrow and pile fabrics, made-up articles and related textile inputs; substitutes and clarifies several schedule descriptions; and makes the changes effective from the commencement date stated in the notification.
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Provisions expressly mentioned in the judgment/order text.
IGST rate reclassification: specified textiles and garments shifted to a higher integrated tax rate effective start of next year.
Amends the integrated GST schedules to move numerous specified textile goods and made-up textile articles into the 12% IGST schedule by omitting certain lower-rate entries and inserting detailed tariff headings and descriptions for fabrics, yarns, fibres, sewing thread, knitted and crocheted goods, narrow and pile fabrics, made-up articles and related textile inputs; substitutes and clarifies several schedule descriptions; and makes the changes effective from the commencement date stated in the notification.
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