GST rate amendments modify taxable goods lists, insertions and omissions, and adjust treatment for renewable energy supplies. The notification amends the State GST rate schedules by inserting, substituting and omitting specified tariff entries: Schedule I (2.5%) adds tamarind seeds (not for sowing), biodiesel for OMC blending, an oncology drug and retrofit kits for disabled vehicles; Schedule II (6%) clarifies bio-diesel treatment, omits several entries and adds renewable energy devices with a 70/30 value apportionment explanation; Schedule III (9%) adds ores, waste plastics, packing and printed matter categories and rail rolling stock classifications; Schedule IV (14%) adds carbonated fruit beverages. Effective date: 1st October 2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments modify taxable goods lists, insertions and omissions, and adjust treatment for renewable energy supplies.
The notification amends the State GST rate schedules by inserting, substituting and omitting specified tariff entries: Schedule I (2.5%) adds tamarind seeds (not for sowing), biodiesel for OMC blending, an oncology drug and retrofit kits for disabled vehicles; Schedule II (6%) clarifies bio-diesel treatment, omits several entries and adds renewable energy devices with a 70/30 value apportionment explanation; Schedule III (9%) adds ores, waste plastics, packing and printed matter categories and rail rolling stock classifications; Schedule IV (14%) adds carbonated fruit beverages. Effective date: 1st October 2021.
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