GST rate amendment introduces a new nominal slab and revises schedules to focus on 'pre-packaged and labelled' goods. The notification amends the Mizoram SGST rate schedule by adding an additional nominal rate category, inserting Schedule VII, and revising multiple tariff entries across Schedules I, II, III and VI. Many entries are modified to require goods to be 'pre-packaged and labelled', new items (including food products, medical and orthopaedic appliances, certain leather and paper goods, solar water heaters, pumps, e waste and parts) are inserted, and various entries are omitted or renumbered. The Explanation is revised to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009, and an effective commencement date for the amendments is specified.
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GST rate amendment introduces a new nominal slab and revises schedules to focus on 'pre-packaged and labelled' goods.
The notification amends the Mizoram SGST rate schedule by adding an additional nominal rate category, inserting Schedule VII, and revising multiple tariff entries across Schedules I, II, III and VI. Many entries are modified to require goods to be "pre-packaged and labelled", new items (including food products, medical and orthopaedic appliances, certain leather and paper goods, solar water heaters, pumps, e waste and parts) are inserted, and various entries are omitted or renumbered. The Explanation is revised to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, and an effective commencement date for the amendments is specified.
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