GST rate schedule amendments adjust tariff classifications and valuation for mixed supplies, adding and reclassifying goods across slabs. Amendments revise Rajasthan GST rate schedules by inserting, substituting, renumbering and omitting tariff entries across the 2.5%, 6%, 9% and 14% lists, add specific goods (including marble, varieties of natural cork, walking sticks, parts for disabled carriages, flexible intermediate bulk containers, lithium ion accumulators including power banks, and video game consoles), adjust product descriptions and dimensional references, and introduce an explanation treating 70% of gross consideration as value of goods and 30% as value of the taxable service for mixed supplies.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments adjust tariff classifications and valuation for mixed supplies, adding and reclassifying goods across slabs.
Amendments revise Rajasthan GST rate schedules by inserting, substituting, renumbering and omitting tariff entries across the 2.5%, 6%, 9% and 14% lists, add specific goods (including marble, varieties of natural cork, walking sticks, parts for disabled carriages, flexible intermediate bulk containers, lithium ion accumulators including power banks, and video game consoles), adjust product descriptions and dimensional references, and introduce an explanation treating 70% of gross consideration as value of goods and 30% as value of the taxable service for mixed supplies.
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