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GST rate amendment: adds new tariff schedule and ties pre-packaged and labelled goods to revised tariff treatment. The notification amends the State GST tariff schedules by inserting an additional tariff schedule, revising Schedule VI entries for gemstones and synthetic stones, and modifying numerous entries across Schedules I, II, III and VI to add, omit or substitute commodity descriptions-notably qualifying many food and other items as ', pre-packaged and labelled'-and by substituting an Explanation that adopts the Legal Metrology Act definition of 'pre-packaged and labelled' for labelling compliance; the amendments take effect from the stated operative date.
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GST rate amendment: adds new tariff schedule and ties pre-packaged and labelled goods to revised tariff treatment.
The notification amends the State GST tariff schedules by inserting an additional tariff schedule, revising Schedule VI entries for gemstones and synthetic stones, and modifying numerous entries across Schedules I, II, III and VI to add, omit or substitute commodity descriptions-notably qualifying many food and other items as ", pre-packaged and labelled"-and by substituting an Explanation that adopts the Legal Metrology Act definition of "pre-packaged and labelled" for labelling compliance; the amendments take effect from the stated operative date.
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