GST rate amendment revises product classification, adding pencil sharpeners and updating jaggery entries with altered rate treatment. The notification amends the Mizoram State GST rate schedules by substituting the Schedule I entry for S. No. 91A to enumerate jaggery, Khandsari sugar and rab as prepackaged and labelled items; inserting a new Schedule II entry for pencil sharpeners; and adding an exclusion for pencil sharpeners to the Schedule III entry at S. No. 302A, with a specified commencement date under the statutory rate-making powers.
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GST rate amendment revises product classification, adding pencil sharpeners and updating jaggery entries with altered rate treatment.
The notification amends the Mizoram State GST rate schedules by substituting the Schedule I entry for S. No. 91A to enumerate jaggery, Khandsari sugar and rab as prepackaged and labelled items; inserting a new Schedule II entry for pencil sharpeners; and adding an exclusion for pencil sharpeners to the Schedule III entry at S. No. 302A, with a specified commencement date under the statutory rate-making powers.
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