Pre-packaged and labelled goods classification expands GST rate applicability under Jharkhand amendment, adding a new schedule and tariff changes. Amendment modifies the State GST rate notification by inserting a new 0.75 per cent Schedule VII, altering opening clause cross references, substituting the qualifier 'pre-packaged and labelled' for numerous tariff entries, adding and omitting specific tariff lines across Schedules I, II, III and VI, revising certain Schedule VI entries for stones and diamonds, and substituting an Explanation defining 'pre-packaged and labelled' by reference to the Legal Metrology Act's pre packaged commodity definition.
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.
Pre-packaged and labelled goods classification expands GST rate applicability under Jharkhand amendment, adding a new schedule and tariff changes.
Amendment modifies the State GST rate notification by inserting a new 0.75 per cent Schedule VII, altering opening clause cross references, substituting the qualifier "pre-packaged and labelled" for numerous tariff entries, adding and omitting specific tariff lines across Schedules I, II, III and VI, revising certain Schedule VI entries for stones and diamonds, and substituting an Explanation defining "pre-packaged and labelled" by reference to the Legal Metrology Act's pre packaged commodity definition.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
