GST rate amendment expands coverage for pre-packaged and labelled goods and revises multiple tariff classifications. Amendment revises the State GST notification by adding a new Schedule VII at 0.75% and altering opening clauses; it substitutes and inserts numerous tariff entries across Schedules I-VI-notably standardising the terminology to 'pre-packaged and labelled,' adding items such as dairy preparations, jaggery, packaged cereals, ostomy and orthopaedic appliances, e-waste, and various machinery and parts-and substitutes the Explanation to align the term 'pre-packaged and labelled' with the Legal Metrology Act's definition; the notification fixes the commencement date for these amendments.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment expands coverage for pre-packaged and labelled goods and revises multiple tariff classifications.
Amendment revises the State GST notification by adding a new Schedule VII at 0.75% and altering opening clauses; it substitutes and inserts numerous tariff entries across Schedules I-VI-notably standardising the terminology to "pre-packaged and labelled," adding items such as dairy preparations, jaggery, packaged cereals, ostomy and orthopaedic appliances, e-waste, and various machinery and parts-and substitutes the Explanation to align the term "pre-packaged and labelled" with the Legal Metrology Act's definition; the notification fixes the commencement date for these amendments.
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