GST classification change: pencil sharpeners reclassified and excluded across schedules; jaggery entries clarified and labelled goods specified. Amendment revises Schedule entries: the Schedule I entry for jaggery is substituted to expressly include jaggery of all types and specified pre-packaged sugar products; a new Schedule II entry inserts pencil sharpeners under the relevant tariff grouping and Schedule III is amended to add the brackets and words '[other than pencil sharpeners]' to the existing item. These changes are deemed to have come into effect from 1st March 2023.
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Provisions expressly mentioned in the judgment/order text.
GST classification change: pencil sharpeners reclassified and excluded across schedules; jaggery entries clarified and labelled goods specified.
Amendment revises Schedule entries: the Schedule I entry for jaggery is substituted to expressly include jaggery of all types and specified pre-packaged sugar products; a new Schedule II entry inserts pencil sharpeners under the relevant tariff grouping and Schedule III is amended to add the brackets and words "[other than pencil sharpeners]" to the existing item. These changes are deemed to have come into effect from 1st March 2023.
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