GST rate amendments introduce new taxable items, revise schedule classifications and exclude specific zari and slag items from certain entries. The notification inserts four new tariff entries-un-fried or uncooked snack pellets (extrusion), fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread-and substitutes Schedule descriptions: metallised yarn wording is amended to exclude imitation zari, toasted-products wording is expanded to include extrusion snack pellets, and the slag/waste entry is revised to exclude LD slag. The amendments are effective from 27th July, 2023.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments introduce new taxable items, revise schedule classifications and exclude specific zari and slag items from certain entries.
The notification inserts four new tariff entries-un-fried or uncooked snack pellets (extrusion), fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread-and substitutes Schedule descriptions: metallised yarn wording is amended to exclude imitation zari, toasted-products wording is expanded to include extrusion snack pellets, and the slag/waste entry is revised to exclude LD slag. The amendments are effective from 27th July, 2023.
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