IGST rate amendments adjust tariff entries and reclassify goods, altering integrated tax applicability from specified notification. Amendments revise the IGST rate schedule by inserting specified goods into the 5% schedule, substituting the metallised yarn description in the 12% schedule to exclude imitation zari thread, and substituting descriptions in the 18% schedule to include extrusion-manufactured un-fried snack pellets and to distinguish Linz Donawitz slag; the amendments amend the principal notification and take effect the day after publication, changing tariff classification and applicable integrated tax rates for the listed goods.
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Provisions expressly mentioned in the judgment/order text.
IGST rate amendments adjust tariff entries and reclassify goods, altering integrated tax applicability from specified notification.
Amendments revise the IGST rate schedule by inserting specified goods into the 5% schedule, substituting the metallised yarn description in the 12% schedule to exclude imitation zari thread, and substituting descriptions in the 18% schedule to include extrusion-manufactured un-fried snack pellets and to distinguish Linz Donawitz slag; the amendments amend the principal notification and take effect the day after publication, changing tariff classification and applicable integrated tax rates for the listed goods.
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