Rate schedule amendment: concessional GST treatment limited to goods that are pre-packaged and labelled, altering tariff coverage. Amendment revises State GST rate notification by inserting a new 0.75% schedule, altering multiple schedule entries across Schedules I, II, III and VI through insertions, substitutions, omissions and re numbering, and restricting concessional treatment for a range of goods to those that are pre-packaged and labelled as defined under the Legal Metrology Act; it also adds and reclassifies various industrial, medical and consumer goods and amends the Explanation to adopt the Legal Metrology definition for the qualifier.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rate schedule amendment: concessional GST treatment limited to goods that are pre-packaged and labelled, altering tariff coverage.
Amendment revises State GST rate notification by inserting a new 0.75% schedule, altering multiple schedule entries across Schedules I, II, III and VI through insertions, substitutions, omissions and re numbering, and restricting concessional treatment for a range of goods to those that are pre-packaged and labelled as defined under the Legal Metrology Act; it also adds and reclassifies various industrial, medical and consumer goods and amends the Explanation to adopt the Legal Metrology definition for the qualifier.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
