GST rate amendment creates a new lower slab and revises goods classification and packaging requirements under GST. Notification amends multiple Puducherry GST schedules by inserting a new 0.75 per cent schedule, reclassifying and substituting numerous tariff entries to emphasise the qualifier 'pre-packaged and labelled', adding and omitting specified goods across Schedules I, II, III and VI, and adopting the Legal Metrology Act, 2009 definition of 'pre-packaged commodity' for GST classification; the changes take effect from the stated commencement date.
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GST rate amendment creates a new lower slab and revises goods classification and packaging requirements under GST.
Notification amends multiple Puducherry GST schedules by inserting a new 0.75 per cent schedule, reclassifying and substituting numerous tariff entries to emphasise the qualifier "pre-packaged and labelled", adding and omitting specified goods across Schedules I, II, III and VI, and adopting the Legal Metrology Act, 2009 definition of "pre-packaged commodity" for GST classification; the changes take effect from the stated commencement date.
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