GST schedule amendments revise tariff entries and product classifications, changing descriptions and adding new taxable categories. Amendments substitute, insert and omit specific tariff headings and descriptive entries across Schedules I-IV of the Madhya Pradesh SGST notification, revising product classifications (including foodstuffs, fats and oils, aircraft and parts, machinery, electronic components, ores and concentrates, and certain tobacco/nicotine products) by textual replacement of serial numbers, HS codes and column descriptions, and by adding new Sl. Nos. with corresponding headings, thereby altering the descriptive scope of goods subject to the stated GST rate bands.
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 schedule amendments revise tariff entries and product classifications, changing descriptions and adding new taxable categories.
Amendments substitute, insert and omit specific tariff headings and descriptive entries across Schedules I-IV of the Madhya Pradesh SGST notification, revising product classifications (including foodstuffs, fats and oils, aircraft and parts, machinery, electronic components, ores and concentrates, and certain tobacco/nicotine products) by textual replacement of serial numbers, HS codes and column descriptions, and by adding new Sl. Nos. with corresponding headings, thereby altering the descriptive scope of goods subject to the stated GST rate bands.
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