GST rate amendment updates classification and tax rates for jaggery and pencil sharpeners, effective from March. Amendment revises the State GST rate notification by substituting the jaggery entry to list all types of jaggery and pre-packaged Khandsari Sugar and Rab; inserting a new Schedule II entry for pencil sharpeners; and amending a Schedule III entry to exclude pencil sharpeners by adding '[other than pencil sharpeners]'. The changes take effect on the first day of March and are issued under the Bihar GST Act powers to amend the earlier notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment updates classification and tax rates for jaggery and pencil sharpeners, effective from March.
Amendment revises the State GST rate notification by substituting the jaggery entry to list all types of jaggery and pre-packaged Khandsari Sugar and Rab; inserting a new Schedule II entry for pencil sharpeners; and amending a Schedule III entry to exclude pencil sharpeners by adding "[other than pencil sharpeners]". The changes take effect on the first day of March and are issued under the Bihar GST Act powers to amend the earlier notification.
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