GST rate amendment expands tariff entries and ties preferential treatment to pre-packaged and labelled goods. The notification amends the State GST rate schedules by substituting and inserting tariff descriptions to limit certain preferential entries to goods that are 'pre-packaged and labelled,' adds new tariff entries (including dairy preparations, jaggery, snack foods, ostomy and orthopaedic appliances, maps, solar water heaters, e-waste and leather categories), omits and renumbers multiple items, inserts a new Schedule VII for additional items at a specified rate, and defines 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009, with effect from 18 July 2022.
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GST rate amendment expands tariff entries and ties preferential treatment to pre-packaged and labelled goods.
The notification amends the State GST rate schedules by substituting and inserting tariff descriptions to limit certain preferential entries to goods that are "pre-packaged and labelled," adds new tariff entries (including dairy preparations, jaggery, snack foods, ostomy and orthopaedic appliances, maps, solar water heaters, e-waste and leather categories), omits and renumbers multiple items, inserts a new Schedule VII for additional items at a specified rate, and defines "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, with effect from 18 July 2022.
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