Inclusion of unlabelled Rab in the GST notification schedule expands the listed goods and alters applicable classification. The notification amends the Schedule to the earlier Commercial Taxes and Registration Department notification by inserting Rab, other than pre-packaged and labelled as an item against Serial No. 94, Column (3). The amendment is made under the Tamil Nadu Goods and Services Tax Act and is stated to be effective from the first day of March, 2023.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of unlabelled Rab in the GST notification schedule expands the listed goods and alters applicable classification.
The notification amends the Schedule to the earlier Commercial Taxes and Registration Department notification by inserting Rab, other than pre-packaged and labelled as an item against Serial No. 94, Column (3). The amendment is made under the Tamil Nadu Goods and Services Tax Act and is stated to be effective from the first day of March, 2023.
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