IGST rate schedule amendment revises tariff classifications and commodity descriptions, altering applicability and rate coverage effective on the stated commencement date. The notification amends the IGST rate schedules by substituting HS headings and descriptive entries, inserting new serial numbers, omitting certain items and modifying column entries across the 5%, 12%, 18% and 28% Schedules; it adds product-specific descriptions (including inhalation products, ores, certain machinery, display and camera modules, additive manufacturing machines and specified fuels), provides conditional brand-related treatment for packaged tender coconut water, and reorganises select schedule entries, with the amendment coming into force on the commencement date specified in the notification.
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IGST rate schedule amendment revises tariff classifications and commodity descriptions, altering applicability and rate coverage effective on the stated commencement date.
The notification amends the IGST rate schedules by substituting HS headings and descriptive entries, inserting new serial numbers, omitting certain items and modifying column entries across the 5%, 12%, 18% and 28% Schedules; it adds product-specific descriptions (including inhalation products, ores, certain machinery, display and camera modules, additive manufacturing machines and specified fuels), provides conditional brand-related treatment for packaged tender coconut water, and reorganises select schedule entries, with the amendment coming into force on the commencement date specified in the notification.
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