GST rate amendment adjusts schedule classifications and replaces specified tariff entries to alter taxable coverage. The notification amends the State GST rate notification by deleting specified entries from Schedule I, deleting two serial entries and inserting a new tariff entry described as 'All goods' under Schedule II, and by omitting and substituting entries in Schedule III so that one entry's description is replaced by 'All goods.' The amendment effects deletions, an insertion and a substitution across the three schedules to change tax classification of the listed goods.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adjusts schedule classifications and replaces specified tariff entries to alter taxable coverage.
The notification amends the State GST rate notification by deleting specified entries from Schedule I, deleting two serial entries and inserting a new tariff entry described as "All goods" under Schedule II, and by omitting and substituting entries in Schedule III so that one entry's description is replaced by "All goods." The amendment effects deletions, an insertion and a substitution across the three schedules to change tax classification of the listed goods.
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