GST schedule amendments update tariff classifications, inserting and substituting headings to revise taxable product descriptions. Amends the Karnataka GST notification by substituting, inserting and omitting tariff codes and commodity descriptions across Schedules I-IV (2.5%, 6%, 9%, 14%), including new serial entries, revised product descriptions and specific insertions (such as branded tender coconut water and inhalation products), and sets the operative date as 1 January 2022 for the revised tariff classifications that determine applicable GST treatment.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendments update tariff classifications, inserting and substituting headings to revise taxable product descriptions.
Amends the Karnataka GST notification by substituting, inserting and omitting tariff codes and commodity descriptions across Schedules I-IV (2.5%, 6%, 9%, 14%), including new serial entries, revised product descriptions and specific insertions (such as branded tender coconut water and inhalation products), and sets the operative date as 1 January 2022 for the revised tariff classifications that determine applicable GST treatment.
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