GST rate amendment: reclassifies jaggery and moves pencil sharpeners to a lower state tax schedule, effective from central notification. Amendment to Notification No. 01/2017 replaces the Schedule I entry for S. No. 91A to list various types of jaggery and pre-packaged Khandsari Sugar and Rab; inserts a new Schedule II entry classifying pencil sharpeners under the specified commodity code; and amends Schedule III to exclude pencil sharpeners from the S. No. 302A entry. The changes are made under section 9(1) and section 15(5) and are deemed to have come into force from the effective date of the corresponding Central Tax (Rate) notification.
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GST rate amendment: reclassifies jaggery and moves pencil sharpeners to a lower state tax schedule, effective from central notification.
Amendment to Notification No. 01/2017 replaces the Schedule I entry for S. No. 91A to list various types of jaggery and pre-packaged Khandsari Sugar and Rab; inserts a new Schedule II entry classifying pencil sharpeners under the specified commodity code; and amends Schedule III to exclude pencil sharpeners from the S. No. 302A entry. The changes are made under section 9(1) and section 15(5) and are deemed to have come into force from the effective date of the corresponding Central Tax (Rate) notification.
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