GST rate amendments update: state notification revises tariff entries across four schedules, effective start of year. Amendment to the State GST rate notification substitutes, inserts and omits tariff headings and product descriptions across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), including reclassifications for dairy, fats and oils, ores and concentrates, machinery, electronic components, nicotine and tobacco-related inhalation products, and certain aircraft and parts; the amendments take effect on 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments update: state notification revises tariff entries across four schedules, effective start of year.
Amendment to the State GST rate notification substitutes, inserts and omits tariff headings and product descriptions across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), including reclassifications for dairy, fats and oils, ores and concentrates, machinery, electronic components, nicotine and tobacco-related inhalation products, and certain aircraft and parts; the amendments take effect on 1 January 2022.
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