GST rate amendments update tariff classifications and substitute schedule entries, altering state tax rate applicability and product coverage. Amendment to the Tripura State Tax (Rate) notification substitutes, inserts and omits schedule serial numbers, HS codes and product descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), to reclassify goods-including dairy preparations, edible insects, vegetable and microbial fats and oils, oil-cakes, specific ores and concentrates, nicotine/tobacco inhalation products, machinery and electronic items-and to clarify exclusions and carve outs governing which goods attract each state GST rate.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments update tariff classifications and substitute schedule entries, altering state tax rate applicability and product coverage.
Amendment to the Tripura State Tax (Rate) notification substitutes, inserts and omits schedule serial numbers, HS codes and product descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), to reclassify goods-including dairy preparations, edible insects, vegetable and microbial fats and oils, oil-cakes, specific ores and concentrates, nicotine/tobacco inhalation products, machinery and electronic items-and to clarify exclusions and carve outs governing which goods attract each state GST rate.
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