GST rate revisions: amendments to State Tax (Rate) notification reclassify textile and related goods across revised State tax schedules. The notification amends the State Tax (Rate) schedule classifications: it omits specified entries from Schedule I (2.5%) and Schedule III (9%), and restructures Schedule II (6%) by omitting certain serial numbers and inserting numerous new serial numbers with detailed tariff headings and commodity descriptions covering woven, knitted and crocheted fabrics, yarns, threads, staple and filament fibres, made-up textile articles and related goods. Several schedule descriptions are substituted and new serial entries for textile and furnishing articles are added. The notification takes effect on 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate revisions: amendments to State Tax (Rate) notification reclassify textile and related goods across revised State tax schedules.
The notification amends the State Tax (Rate) schedule classifications: it omits specified entries from Schedule I (2.5%) and Schedule III (9%), and restructures Schedule II (6%) by omitting certain serial numbers and inserting numerous new serial numbers with detailed tariff headings and commodity descriptions covering woven, knitted and crocheted fabrics, yarns, threads, staple and filament fibres, made-up textile articles and related goods. Several schedule descriptions are substituted and new serial entries for textile and furnishing articles are added. The notification takes effect on 1 January 2022.
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