GST rate amendment adds a new schedule, reclassifies tariff entries and defines 'pre-packaged and labelled' goods. The State Government amends the Odisha GST notification to insert Schedule VII with a lower rate for specified goods, revise opening clauses and multiple schedule entries, substitute numerous tariff descriptions to identify items as 'pre-packaged and labelled', insert and omit specific serial entries across Schedules I, II, III and VI, and redefine ''pre-packaged and labelled'' by reference to the Legal Metrology Act, 2009, thereby reclassifying and clarifying taxable goods and their applicable schedules.
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GST rate amendment adds a new schedule, reclassifies tariff entries and defines "pre-packaged and labelled" goods.
The State Government amends the Odisha GST notification to insert Schedule VII with a lower rate for specified goods, revise opening clauses and multiple schedule entries, substitute numerous tariff descriptions to identify items as "pre-packaged and labelled", insert and omit specific serial entries across Schedules I, II, III and VI, and redefine ''pre-packaged and labelled'' by reference to the Legal Metrology Act, 2009, thereby reclassifying and clarifying taxable goods and their applicable schedules.
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