GST rate amendments revise tariff classifications and applicable state-tax rates across multiple product schedules. The Governor, under the Himachal Pradesh GST Act, amends Notification No.1/2017 by substituting, inserting and omitting tariff entries across Schedules I-IV to reclassify specified goods under the 2.5%, 6%, 9% and 14% state-tax schedules, including new entries for inhalation tobacco/nicotine products, biodiesel for blending, ores and concentrates, machinery, electronics and packaged tender coconut water bearing actionable brand claims; changes take effect from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments revise tariff classifications and applicable state-tax rates across multiple product schedules.
The Governor, under the Himachal Pradesh GST Act, amends Notification No.1/2017 by substituting, inserting and omitting tariff entries across Schedules I-IV to reclassify specified goods under the 2.5%, 6%, 9% and 14% state-tax schedules, including new entries for inhalation tobacco/nicotine products, biodiesel for blending, ores and concentrates, machinery, electronics and packaged tender coconut water bearing actionable brand claims; changes take effect from 1 January 2022.
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