GST rate amendments reclassify goods by substituting and inserting schedule entries, changing applicable tax rate buckets. Revises the Maharashtra State GST rate notification by substituting, inserting and omitting specific schedule entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%), amending tariff headings, commodity descriptions and Sl. Nos., adding new product categories and refining product scope to reclassify various goods into their applicable State GST rate buckets.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify goods by substituting and inserting schedule entries, changing applicable tax rate buckets.
Revises the Maharashtra State GST rate notification by substituting, inserting and omitting specific schedule entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%), amending tariff headings, commodity descriptions and Sl. Nos., adding new product categories and refining product scope to reclassify various goods into their applicable State GST rate buckets.
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