GST rate amendments: tariff entries and classifications revised to reassign specified goods into adjusted state tax rate bands. The notification amends the State Tax (Rate) schedules by substituting, inserting and omitting specified tariff headings and descriptive entries across the 2.5%, 6%, 9% and 14% rate bands, including new entries for inhalation tobacco/nicotine products and branded tender coconut water, reclassification of aircraft, machinery, electronic and lighting goods, ores and concentrates, and revised descriptions for edible preparations, fats and oils, juices, carpets and medical X-ray apparatus, thereby aligning tariff classifications with their prescribed State GST rates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate amendments: tariff entries and classifications revised to reassign specified goods into adjusted state tax rate bands.
The notification amends the State Tax (Rate) schedules by substituting, inserting and omitting specified tariff headings and descriptive entries across the 2.5%, 6%, 9% and 14% rate bands, including new entries for inhalation tobacco/nicotine products and branded tender coconut water, reclassification of aircraft, machinery, electronic and lighting goods, ores and concentrates, and revised descriptions for edible preparations, fats and oils, juices, carpets and medical X-ray apparatus, thereby aligning tariff classifications with their prescribed State GST rates.
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