GST rate schedules amended to add a new tariff category and require 'pre-packaged and labelled' status for specified goods. The notification amends State GST rate schedules by inserting a new tariff category and revising multiple Schedule entries: substituting 'pre-packaged and labelled' for prior annexure-based formulations across numerous goods, adding and omitting tariff lines (notably for certain dairy, food, medical and appliance items), reclassifying machinery and material headings, and expanding definitions for precious and synthetic stones; it also amends the Explanation to define 'pre-packaged and labelled' by reference to the Legal Metrology Act.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedules amended to add a new tariff category and require 'pre-packaged and labelled' status for specified goods.
The notification amends State GST rate schedules by inserting a new tariff category and revising multiple Schedule entries: substituting "pre-packaged and labelled" for prior annexure-based formulations across numerous goods, adding and omitting tariff lines (notably for certain dairy, food, medical and appliance items), reclassifying machinery and material headings, and expanding definitions for precious and synthetic stones; it also amends the Explanation to define "pre-packaged and labelled" by reference to the Legal Metrology Act.
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