SGST tariff substitution updates specified tariff headings, changing schedule applicability and declaring the amendment effective retrospectively. The notification substitutes the column (2) entries for serial numbers 165 and 165A in Schedule I (2.5%) with the tariff headings '2711 12 00, 2711 13 00, 2711 19 10,' and declares the amendment effective from the fourth day of January, 2024 under the powers of section 9(1) and section 15(5) of the Jharkhand Goods and Services Tax Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
SGST tariff substitution updates specified tariff headings, changing schedule applicability and declaring the amendment effective retrospectively.
The notification substitutes the column (2) entries for serial numbers 165 and 165A in Schedule I (2.5%) with the tariff headings "2711 12 00, 2711 13 00, 2711 19 10," and declares the amendment effective from the fourth day of January, 2024 under the powers of section 9(1) and section 15(5) of the Jharkhand Goods and Services Tax Act, 2017.
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