GST rate amendment creates new tariff category and revises rates for pre-packaged goods under Bihar SGST. Amendment to Bihar SGST rates modifies Notification No. 01/2017 by substituting, inserting and omitting tariff entries across Schedules I, II, III and VI; inserts a new Schedule VII for goods not covered in specified Schedule VI entries; substitutes descriptions to specify 'pre-packaged and labelled' goods; adds and omits specific goods and headings including dairy, jaggery, puffed rice products, ostomy and orthopaedic appliances, leather headings, machinery, knives, utensils and E-waste; and revises definitions by aligning 'pre-packaged and labelled' with the Legal Metrology Act, 2009. The amendments commence on the stated effective date.
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GST rate amendment creates new tariff category and revises rates for pre-packaged goods under Bihar SGST.
Amendment to Bihar SGST rates modifies Notification No. 01/2017 by substituting, inserting and omitting tariff entries across Schedules I, II, III and VI; inserts a new Schedule VII for goods not covered in specified Schedule VI entries; substitutes descriptions to specify "pre-packaged and labelled" goods; adds and omits specific goods and headings including dairy, jaggery, puffed rice products, ostomy and orthopaedic appliances, leather headings, machinery, knives, utensils and E-waste; and revises definitions by aligning "pre-packaged and labelled" with the Legal Metrology Act, 2009. The amendments commence on the stated effective date.
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