GST rate amendment expands taxable goods and imposes pre-packaged and labelled condition for concessional treatment, effective shortly. The Tripura SGST notification amends rate schedules and tariff descriptions by adding a new Schedule VII for certain precious metal goods, revising entries across Schedules I-VI through substitutions, insertions, omissions and renumbering, and conditioning many concessional entries on items being 'pre-packaged and labelled.' It inserts and rewords multiple commodity and tariff entries (including foodstuffs, medical and orthopaedic appliances, leather products, solar equipment, pumps, e-waste and parts), revises diamond and synthetic stone descriptions in Schedule VI, and amends the Explanation to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009. The notification specifies its commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment expands taxable goods and imposes pre-packaged and labelled condition for concessional treatment, effective shortly.
The Tripura SGST notification amends rate schedules and tariff descriptions by adding a new Schedule VII for certain precious metal goods, revising entries across Schedules I-VI through substitutions, insertions, omissions and renumbering, and conditioning many concessional entries on items being "pre-packaged and labelled." It inserts and rewords multiple commodity and tariff entries (including foodstuffs, medical and orthopaedic appliances, leather products, solar equipment, pumps, e-waste and parts), revises diamond and synthetic stone descriptions in Schedule VI, and amends the Explanation to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009. The notification specifies its commencement date.
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