GST rate amendment reclassifies jaggery and pencil sharpeners, moving pencil sharpeners to a lower tax bracket. Amendment revises Schedules I-III of the Haryana GST notification: it substitutes the 91A entry to include jaggery, khandsari sugar and Rab when pre-packaged and labelled; inserts HS 8214 as a new Schedule II entry listing pencil sharpeners; and adds an exclusion for pencil sharpeners to the Schedule III entry at serial 302A, with the notification effective from the instrument's operative date.
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GST rate amendment reclassifies jaggery and pencil sharpeners, moving pencil sharpeners to a lower tax bracket.
Amendment revises Schedules I-III of the Haryana GST notification: it substitutes the 91A entry to include jaggery, khandsari sugar and Rab when pre-packaged and labelled; inserts HS 8214 as a new Schedule II entry listing pencil sharpeners; and adds an exclusion for pencil sharpeners to the Schedule III entry at serial 302A, with the notification effective from the instrument's operative date.
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