GST Rate Amendment: Jaggery expressly classified and pencil sharpeners newly rate classified, effective March first. Amendment modifies Gujarat State Tax (Rate) Notification No.1/2017 to (a) substitute the Schedule I description for Sl. No. 91A to expressly list types of jaggery and pre packaged labelled sugars, and (b) insert pencil sharpeners into Schedule II while adding an exclusion for pencil sharpeners in Schedule III Sl. No. 302A, thereby reclassifying these goods for distinct GST rate treatment, effective 1 March 2023.
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Provisions expressly mentioned in the judgment/order text.
GST Rate Amendment: Jaggery expressly classified and pencil sharpeners newly rate classified, effective March first.
Amendment modifies Gujarat State Tax (Rate) Notification No.1/2017 to (a) substitute the Schedule I description for Sl. No. 91A to expressly list types of jaggery and pre packaged labelled sugars, and (b) insert pencil sharpeners into Schedule II while adding an exclusion for pencil sharpeners in Schedule III Sl. No. 302A, thereby reclassifying these goods for distinct GST rate treatment, effective 1 March 2023.
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