GST rate amendment: new schedule and precise pre-packaged and labelled condition reshapes taxable goods classifications. The amendment creates a new Schedule VII imposing a 0.75% rate on goods listed therein and revises Schedules I-VI to substitute, insert, omit and renumber tariff entries; it repeatedly restricts certain rate entries to goods that are 'pre-packaged and labelled,' expands taxable descriptions to include specified dairy products, jaggery, parched rice products, ostomy and orthopaedic appliances, leather subclasses, solar water heaters, pumps, knives and tableware, e waste, and adjusts synthetic stone and diamond descriptions, while defining 'pre-packaged and labelled' by reference to the Legal Metrology Act.
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GST rate amendment: new schedule and precise pre-packaged and labelled condition reshapes taxable goods classifications.
The amendment creates a new Schedule VII imposing a 0.75% rate on goods listed therein and revises Schedules I-VI to substitute, insert, omit and renumber tariff entries; it repeatedly restricts certain rate entries to goods that are "pre-packaged and labelled," expands taxable descriptions to include specified dairy products, jaggery, parched rice products, ostomy and orthopaedic appliances, leather subclasses, solar water heaters, pumps, knives and tableware, e waste, and adjusts synthetic stone and diamond descriptions, while defining "pre-packaged and labelled" by reference to the Legal Metrology Act.
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