GST rate schedule amendments update tariff classifications and insertions under state GST, altering levy coverage and applicability. State GST rate notification amends Schedules I-IV by substituting, inserting and omitting specific tariff entries and commodity descriptions, adding new Sl. Nos. for goods (including nicotine/tobacco inhalation products, ores and concentrates, certain machinery, aircraft and parts, packaged beverages with brand conditions), and reclassifying codes and descriptions; these changes revise tariff coverage and take effect at the commencement of the following calendar year.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments update tariff classifications and insertions under state GST, altering levy coverage and applicability.
State GST rate notification amends Schedules I-IV by substituting, inserting and omitting specific tariff entries and commodity descriptions, adding new Sl. Nos. for goods (including nicotine/tobacco inhalation products, ores and concentrates, certain machinery, aircraft and parts, packaged beverages with brand conditions), and reclassifying codes and descriptions; these changes revise tariff coverage and take effect at the commencement of the following calendar year.
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