GST rate amendment adds new taxable category and clarifies 'pre-packaged and labelled' definition under Legal Metrology. The Rajasthan SGST notification amends rate schedules by inserting a 0.75 per cent category in Schedule VII, substituting the qualifier 'pre-packaged and labelled' for numerous listed goods across Schedules I-III, adding and omitting specific tariff entries (including dairy products, jaggery, puffed rice, ostomy appliances, leather items, maps, solar water heaters, pumps, agricultural and dairy machinery, e waste), revising Schedule VI stone and diamond descriptions, and defining 'pre-packaged and labelled' with reference to the Legal Metrology Act.
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GST rate amendment adds new taxable category and clarifies 'pre-packaged and labelled' definition under Legal Metrology.
The Rajasthan SGST notification amends rate schedules by inserting a 0.75 per cent category in Schedule VII, substituting the qualifier "pre-packaged and labelled" for numerous listed goods across Schedules I-III, adding and omitting specific tariff entries (including dairy products, jaggery, puffed rice, ostomy appliances, leather items, maps, solar water heaters, pumps, agricultural and dairy machinery, e waste), revising Schedule VI stone and diamond descriptions, and defining "pre-packaged and labelled" with reference to the Legal Metrology Act.
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