GST rate schedule amendments redefine goods classifications and descriptions, revising tariff entries and conditions effective January first. Amendment to the Nagaland GST notification substitutes and inserts tariff entries and product descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), including new Sl. Nos, omitted entries and refined HS-code alignments. Revisions cover food and animal-origin products, oils and oilcakes, minerals and ores, tobacco/nicotine inhalation products, machinery and electronic components, aircraft parts and specified industrial goods. The notification sets brand-right conditions for tender coconut water and refines exclusions, with the amendments coming into force on 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments redefine goods classifications and descriptions, revising tariff entries and conditions effective January first.
Amendment to the Nagaland GST notification substitutes and inserts tariff entries and product descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), including new Sl. Nos, omitted entries and refined HS-code alignments. Revisions cover food and animal-origin products, oils and oilcakes, minerals and ores, tobacco/nicotine inhalation products, machinery and electronic components, aircraft parts and specified industrial goods. The notification sets brand-right conditions for tender coconut water and refines exclusions, with the amendments coming into force on 1 January 2022.
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