Tariff entry substitution updates HSN classifications in a state GST rate notification, altering applicable rate scope effective on commencement date. The State Government, under sub sections (1) of section 11 of the Manipur Goods and Services Tax Act, 2017, amends Notification No. 21/2018 by substituting in the TABLE the column (2) entry against S. No. 4 with '4414' and against S. No. 29 with '7419 80'; the substitutions take effect on the first day of January, 2022.
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Tariff entry substitution updates HSN classifications in a state GST rate notification, altering applicable rate scope effective on commencement date.
The State Government, under sub sections (1) of section 11 of the Manipur Goods and Services Tax Act, 2017, amends Notification No. 21/2018 by substituting in the TABLE the column (2) entry against S. No. 4 with "4414" and against S. No. 29 with "7419 80"; the substitutions take effect on the first day of January, 2022.
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