GST rate schedule amendments revise multiple tariff entries for food, industrial goods, electronics, tobacco products and aircraft parts. Amends the Uttarakhand GST rate notification by substituting, inserting and omitting numerous tariff entries across Schedule I, II, III and IV. The revisions cover agricultural and food products, dairy items, tender coconut water, fats and oils, minerals, machinery, aircraft-related goods, nicotine and tobacco products, glass and optical goods, semiconductor and X-ray apparatus, amusement items, vacuum vessels, and other industrial and consumer articles, including new entries for bio-diesel, additive manufacturing machines and flat panel display modules. The amendments take effect from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments revise multiple tariff entries for food, industrial goods, electronics, tobacco products and aircraft parts.
Amends the Uttarakhand GST rate notification by substituting, inserting and omitting numerous tariff entries across Schedule I, II, III and IV. The revisions cover agricultural and food products, dairy items, tender coconut water, fats and oils, minerals, machinery, aircraft-related goods, nicotine and tobacco products, glass and optical goods, semiconductor and X-ray apparatus, amusement items, vacuum vessels, and other industrial and consumer articles, including new entries for bio-diesel, additive manufacturing machines and flat panel display modules. The amendments take effect from 1 January 2022.
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