GST notification amendment revises tariff classifications for specified items, substituting HS codes and effective from announced date. Amendment to a Puducherry GST rate notification substitutes specified tariff classification codes in the schedule: serial number 4 is replaced with '4414' and serial number 29 is replaced with '7419 80'. The Government, exercising powers under the Puducherry Goods and Services Tax Act, issues the substitution and specifies its commencement at the start of the following calendar period.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment revises tariff classifications for specified items, substituting HS codes and effective from announced date.
Amendment to a Puducherry GST rate notification substitutes specified tariff classification codes in the schedule: serial number 4 is replaced with "4414" and serial number 29 is replaced with "7419 80". The Government, exercising powers under the Puducherry Goods and Services Tax Act, issues the substitution and specifies its commencement at the start of the following calendar period.
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