GST rate amendment: new tariff category and expanded coverage for pre-packaged and labelled goods. The notification amends SRO GST 1 by inserting a new levy category and Schedule VII, by adding ', pre-packaged and labelled' to numerous tariff entries, inserting new tariff lines for specified goods (including dairy, jaggery, puffed rice products, ostomy and orthopaedic appliances, selected leather, maps, solar heaters, pumps, e waste and parts), omitting and re numbering several entries, and defining 'pre-packaged and labelled' by reference to the Legal Metrology Act. The amendments are effective from 18 July 2022.
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.
GST rate amendment: new tariff category and expanded coverage for pre-packaged and labelled goods.
The notification amends SRO GST 1 by inserting a new levy category and Schedule VII, by adding ", pre-packaged and labelled" to numerous tariff entries, inserting new tariff lines for specified goods (including dairy, jaggery, puffed rice products, ostomy and orthopaedic appliances, selected leather, maps, solar heaters, pumps, e waste and parts), omitting and re numbering several entries, and defining "pre-packaged and labelled" by reference to the Legal Metrology Act. The amendments are effective from 18 July 2022.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
