GST rate amendment: pencil sharpeners reclassified into reduced-rate schedule and jaggery descriptions updated, effective immediately. The notification amends GST rate schedules by substituting the jaggery entry to explicitly cover all types and certain pre-packaged sugar products; inserting pencil sharpeners as a distinct item under the intermediate-rate schedule with the specified commodity code; and adding an exclusion for pencil sharpeners in the higher-rate schedule entry. The changes are effected by substitution and insertion and are deemed to have come into force from the commencement date stated in the notification.
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GST rate amendment: pencil sharpeners reclassified into reduced-rate schedule and jaggery descriptions updated, effective immediately.
The notification amends GST rate schedules by substituting the jaggery entry to explicitly cover all types and certain pre-packaged sugar products; inserting pencil sharpeners as a distinct item under the intermediate-rate schedule with the specified commodity code; and adding an exclusion for pencil sharpeners in the higher-rate schedule entry. The changes are effected by substitution and insertion and are deemed to have come into force from the commencement date stated in the notification.
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