GST rate changes reclassify packaged jaggery and sugar and add pencil sharpeners to a specified tariff schedule. The notification amends tariff descriptions: it substitutes the Schedule I description to specify all types of jaggery and pre packaged khandsari sugar and rab; inserts a new Schedule II entry for pencil sharpeners under the stated tariff heading; and amends Schedule III to exclude pencil sharpeners from an existing entry, thereby clarifying schedule placement and applicable rates, effective on the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate changes reclassify packaged jaggery and sugar and add pencil sharpeners to a specified tariff schedule.
The notification amends tariff descriptions: it substitutes the Schedule I description to specify all types of jaggery and pre packaged khandsari sugar and rab; inserts a new Schedule II entry for pencil sharpeners under the stated tariff heading; and amends Schedule III to exclude pencil sharpeners from an existing entry, thereby clarifying schedule placement and applicable rates, effective on the notified commencement date.
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