GST rate structure amended to add a new levy on specified goods and standardise the term 'pre-packaged and labelled'. The notification amends state GST schedules to reclassify, add and omit tariff entries across multiple rate Schedules, substitutes the qualifier 'pre-packaged and labelled' in numerous Schedule I entries, inserts a new Schedule VII levy applicable to specified tariff headings, revises Schedule II, III and VI descriptions (including additions for ostomy and orthopaedic appliances, leather categories, solar water heaters, E waste and specific machinery), and replaces the Explanation clause to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009.
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Provisions expressly mentioned in the judgment/order text.
GST rate structure amended to add a new levy on specified goods and standardise the term 'pre-packaged and labelled'.
The notification amends state GST schedules to reclassify, add and omit tariff entries across multiple rate Schedules, substitutes the qualifier "pre-packaged and labelled" in numerous Schedule I entries, inserts a new Schedule VII levy applicable to specified tariff headings, revises Schedule II, III and VI descriptions (including additions for ostomy and orthopaedic appliances, leather categories, solar water heaters, E waste and specific machinery), and replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009.
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