IGST Rate Revision introduces a new slab and packaging-based classifications altering tariff entries and effective tax treatment. Amendment to the IGST rate schedule under section 5(1) inserts a new Schedule VII for certain Chapter 71 goods, amends multiple entries across Schedules I, II, III and VI by adding, omitting or renumbering tariff items, and substitutes numerous column (3) descriptions to require goods to be pre-packaged and labelled where specified; the Explanation adopts the Legal Metrology Act definition of 'pre-packaged and labelled', and the notification specifies its effective date.
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IGST Rate Revision introduces a new slab and packaging-based classifications altering tariff entries and effective tax treatment.
Amendment to the IGST rate schedule under section 5(1) inserts a new Schedule VII for certain Chapter 71 goods, amends multiple entries across Schedules I, II, III and VI by adding, omitting or renumbering tariff items, and substitutes numerous column (3) descriptions to require goods to be pre-packaged and labelled where specified; the Explanation adopts the Legal Metrology Act definition of "pre-packaged and labelled", and the notification specifies its effective date.
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