GST rate amendment adjusts tariff classifications and ties applicability to goods that are pre-packaged and labelled. Amendment revises GST notification to add a new Schedule VII levy, substitute and insert numerous schedule entries, restrict or extend applicability by specifying 'pre-packaged and labelled' goods, add or omit specific tariff items including dairy products, jaggery, rice products, ostomy and orthopaedic appliances, maps, fly ash products, solar water heaters, leather categories, E-waste, and various parts and components, and 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 amendment adjusts tariff classifications and ties applicability to goods that are pre-packaged and labelled.
Amendment revises GST notification to add a new Schedule VII levy, substitute and insert numerous schedule entries, restrict or extend applicability by specifying "pre-packaged and labelled" goods, add or omit specific tariff items including dairy products, jaggery, rice products, ostomy and orthopaedic appliances, maps, fly ash products, solar water heaters, leather categories, E-waste, and various parts and components, and to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009.
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