GST classification change alters schedule entries, omitting one item and adding low-value footwear to another rate. The State Government amends GST schedule entries by omitting a specified entry from Schedule I and inserting a new serial entry in Schedule II classifying footwear of sale value not exceeding the specified threshold per pair under a distinct entry number; the amendment supersedes the earlier departmental notification and takes effect from the stated commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification change alters schedule entries, omitting one item and adding low-value footwear to another rate.
The State Government amends GST schedule entries by omitting a specified entry from Schedule I and inserting a new serial entry in Schedule II classifying footwear of sale value not exceeding the specified threshold per pair under a distinct entry number; the amendment supersedes the earlier departmental notification and takes effect from the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.