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GST classification change: pencil sharpeners moved into a distinct taxable schedule and excluded from another schedule. Amendment revises Odisha GST schedules: it substitutes the Schedule I entry to expressly include various types of pre-packaged and labelled jaggery and related sugar products; inserts a Schedule II entry classifying pencil sharpeners under code 8214; and amends Schedule III to exclude pencil sharpeners by adding the words '[other than pencil sharpeners]' to the relevant serial entry. The notification states these changes are effective from the operative date in March 2023.
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GST classification change: pencil sharpeners moved into a distinct taxable schedule and excluded from another schedule.
Amendment revises Odisha GST schedules: it substitutes the Schedule I entry to expressly include various types of pre-packaged and labelled jaggery and related sugar products; inserts a Schedule II entry classifying pencil sharpeners under code 8214; and amends Schedule III to exclude pencil sharpeners by adding the words "[other than pencil sharpeners]" to the relevant serial entry. The notification states these changes are effective from the operative date in March 2023.
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