GST classification updated: pencil sharpeners reclassified to a lower-rated schedule and excluded from a higher-rated schedule. Amendment revises GST product classifications: it replaces the jaggery entry to include all types and pre-packaged labelled khandsari sugar and rab; inserts a new entry for pencil sharpeners in the intermediate-rated schedule (HS heading specified); and inserts an explicit exclusion of pencil sharpeners from the higher-rated schedule entry. The changes are effected under the Karnataka GST Act powers and come into force on the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST classification updated: pencil sharpeners reclassified to a lower-rated schedule and excluded from a higher-rated schedule.
Amendment revises GST product classifications: it replaces the jaggery entry to include all types and pre-packaged labelled khandsari sugar and rab; inserts a new entry for pencil sharpeners in the intermediate-rated schedule (HS heading specified); and inserts an explicit exclusion of pencil sharpeners from the higher-rated schedule entry. The changes are effected under the Karnataka GST Act powers and come into force on the notified commencement date.
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