GST rate amendment adds specific jaggery classifications and reassigns pencil sharpeners between tax slabs under state law. The State GST rate notification is amended to substitute the Schedule I entry to include jaggery of all types and pre-packaged and labelled Khandsari Sugar and Rab at 2.5%; to insert a new Schedule II entry (HSN 8214) classifying pencil sharpeners at 6%; and to exclude pencil sharpeners from an existing Schedule III 9% entry by adding the bracketed exclusion. The amendments take effect from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds specific jaggery classifications and reassigns pencil sharpeners between tax slabs under state law.
The State GST rate notification is amended to substitute the Schedule I entry to include jaggery of all types and pre-packaged and labelled Khandsari Sugar and Rab at 2.5%; to insert a new Schedule II entry (HSN 8214) classifying pencil sharpeners at 6%; and to exclude pencil sharpeners from an existing Schedule III 9% entry by adding the bracketed exclusion. The amendments take effect from the stated commencement date.
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