GST rate changes: additions and substitutions revise taxable classifications and applicable SGST schedules, effective retrospectively. Amendments to Uttarakhand SGST schedules add un-fried or un-cooked snack pellets manufactured by extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread to specified rate headings; substitute the metallised yarn description to exclude real gold/silver zari and imitation zari thread; expand the food-product entry to include extrusion-manufactured snack pellets; and revise the slag entry to exclude LD slag. The changes are effective retrospectively from 27th July, 2023.
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Provisions expressly mentioned in the judgment/order text.
GST rate changes: additions and substitutions revise taxable classifications and applicable SGST schedules, effective retrospectively.
Amendments to Uttarakhand SGST schedules add un-fried or un-cooked snack pellets manufactured by extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread to specified rate headings; substitute the metallised yarn description to exclude real gold/silver zari and imitation zari thread; expand the food-product entry to include extrusion-manufactured snack pellets; and revise the slag entry to exclude LD slag. The changes are effective retrospectively from 27th July, 2023.
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