UTGST rate amendments: new schedule-based rate, widespread reclassification and uniform 'pre-packaged and labelled' condition Amendment inserts a new UTGST rate entry for goods in a new Schedule VII, revises opening-paragraph cross-references, and makes widespread substitutions, insertions and omissions across Schedules I, II, III and VI to add, remove or reclassify tariff-line descriptions. The changes standardise the qualifier 'pre-packaged and labelled' for many goods and adopt the Legal Metrology Act definition for that expression. Specific additions include food items, medical and orthopaedic devices, e-waste, leather classifications, printed maps, solar water-heating systems, pumps and various machinery and parts; several existing entries are omitted or renumbered to accommodate these amendments.
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UTGST rate amendments: new schedule-based rate, widespread reclassification and uniform 'pre-packaged and labelled' condition
Amendment inserts a new UTGST rate entry for goods in a new Schedule VII, revises opening-paragraph cross-references, and makes widespread substitutions, insertions and omissions across Schedules I, II, III and VI to add, remove or reclassify tariff-line descriptions. The changes standardise the qualifier "pre-packaged and labelled" for many goods and adopt the Legal Metrology Act definition for that expression. Specific additions include food items, medical and orthopaedic devices, e-waste, leather classifications, printed maps, solar water-heating systems, pumps and various machinery and parts; several existing entries are omitted or renumbered to accommodate these amendments.
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