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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.
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<h1>GST rate amendment: new tariff category and expanded coverage for pre-packaged and labelled goods.</h1> 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.