GST classification change updates jaggery description and inserts pencil sharpeners, adjusting tariff treatment and exclusions. Amendment modifies Schedule I to substitute the jaggery entry with an expanded description including all types of jaggery and pre-packaged Khandsari Sugar and Rab; inserts a new Schedule II entry classifying pencil sharpeners under the specified tariff heading; and amends Schedule III to exclude pencil sharpeners from the referenced entry. The amendments become effective on the first day of March, 2023.
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GST classification change updates jaggery description and inserts pencil sharpeners, adjusting tariff treatment and exclusions.
Amendment modifies Schedule I to substitute the jaggery entry with an expanded description including all types of jaggery and pre-packaged Khandsari Sugar and Rab; inserts a new Schedule II entry classifying pencil sharpeners under the specified tariff heading; and amends Schedule III to exclude pencil sharpeners from the referenced entry. The amendments become effective on the first day of March, 2023.
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