GST rate amendment updates taxable goods, inserts tariff entries and substitutes descriptions with retrospective effective application. Amendment inserts tariff entries for un-fried or un-cooked snack pellets by extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn; substitutes metallised yarn description to exclude imitation zari and updates schedule descriptions to include snack pellets among toasted products and to carve out LD slag from general slag descriptions, with the changes effective retrospectively.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment updates taxable goods, inserts tariff entries and substitutes descriptions with retrospective effective application.
Amendment inserts tariff entries for un-fried or un-cooked snack pellets by extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn; substitutes metallised yarn description to exclude imitation zari and updates schedule descriptions to include snack pellets among toasted products and to carve out LD slag from general slag descriptions, with the changes effective retrospectively.
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