GST rate amendment expands classifications and adds a new reduced-rate schedule, linking packaging standards to rate eligibility. Amendment revises the State GST rate notification by inserting a new Schedule VII at a reduced rate, modifying the opening provisions, and systematically amending, inserting, renumbering or omitting multiple tariff entries across Schedules I, II, III and VI to reclassify goods-notably by qualifying many items as pre-packaged and labelled, adding specific healthcare, food, leather, machinery and e-waste entries, and redefining schedule coverage; the Explanation links the term pre-packaged and labelled to the Legal Metrology Act definition.
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GST rate amendment expands classifications and adds a new reduced-rate schedule, linking packaging standards to rate eligibility.
Amendment revises the State GST rate notification by inserting a new Schedule VII at a reduced rate, modifying the opening provisions, and systematically amending, inserting, renumbering or omitting multiple tariff entries across Schedules I, II, III and VI to reclassify goods-notably by qualifying many items as pre-packaged and labelled, adding specific healthcare, food, leather, machinery and e-waste entries, and redefining schedule coverage; the Explanation links the term pre-packaged and labelled to the Legal Metrology Act definition.
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