GST rate amendment revises classification and rates, adding pencil sharpeners and clarifying jaggery tax treatment. The notification amends the state GST rate schedules by substituting the jaggery entry to specify types of jaggery and pre-packaged sugars for reduced-rate treatment, inserting a new tariff entry for pencil sharpeners under the intermediate rate, and excluding pencil sharpeners from a separate higher-rate entry; the changes take effect on the stated commencement date.
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GST rate amendment revises classification and rates, adding pencil sharpeners and clarifying jaggery tax treatment.
The notification amends the state GST rate schedules by substituting the jaggery entry to specify types of jaggery and pre-packaged sugars for reduced-rate treatment, inserting a new tariff entry for pencil sharpeners under the intermediate rate, and excluding pencil sharpeners from a separate higher-rate entry; the changes take effect on the stated commencement date.
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