GST rate amendment updates schedules to omit and insert detailed textile tariff entries and revises applicable rates and effective date. Amendment to the Puducherry GST rate notification omits specified serial entries from Schedule I (2.5%) and Schedule III (9%), and comprehensively reconfigures Schedule II (6%) by removing certain serial numbers and inserting multiple new HS-heading level entries for woven fabrics, yarns, staple fibres, monofilaments, narrow and pile fabrics, made-up textile articles and related items, with several descriptive substitutions to clarify scope. The changes refine tariff classification by material, weight and processing status and take effect on 1 January 2022.
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GST rate amendment updates schedules to omit and insert detailed textile tariff entries and revises applicable rates and effective date.
Amendment to the Puducherry GST rate notification omits specified serial entries from Schedule I (2.5%) and Schedule III (9%), and comprehensively reconfigures Schedule II (6%) by removing certain serial numbers and inserting multiple new HS-heading level entries for woven fabrics, yarns, staple fibres, monofilaments, narrow and pile fabrics, made-up textile articles and related items, with several descriptive substitutions to clarify scope. The changes refine tariff classification by material, weight and processing status and take effect on 1 January 2022.
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