GST rate amendment expands taxable categories, adds new tariff entries and defines pre-packaged and labelled goods. This State GST rate amendment inserts a new Schedule VII and revises multiple schedule entries to reclassify goods, standardise the recurring descriptor as 'pre-packaged and labelled' (or to exclude such items where indicated), add and omit tariff items across schedules, adjust product scope language, and amend Schedule VI gemstone descriptions; it also defines 'pre-packaged and labelled' by reference to the Legal Metrology Act and specifies the notification's coming into force date.
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GST rate amendment expands taxable categories, adds new tariff entries and defines pre-packaged and labelled goods.
This State GST rate amendment inserts a new Schedule VII and revises multiple schedule entries to reclassify goods, standardise the recurring descriptor as "pre-packaged and labelled" (or to exclude such items where indicated), add and omit tariff items across schedules, adjust product scope language, and amend Schedule VI gemstone descriptions; it also defines "pre-packaged and labelled" by reference to the Legal Metrology Act and specifies the notification's coming into force date.
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