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        Case ID :
        GST - States

        Amendment in Notification G.O. (P) No.62/2017/TAXES dated 30th June, 2017 - S. R. O. No. 355/2024 - Kerala SGST

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        HSN code harmonisation for LPG updates tariff classification by substituting specified HSN entries, effective retrospectively. Amendment substitutes previous HSN subheading entries with an updated HSN code for Liquified Petroleum Gas (LPG) in two listed items of the Schedule to the State GST notification, harmonising tariff classification with the updated HSN for LPG. The Government, acting on Council recommendation and under statutory powers, declares the amendment to have retrospective effect from an earlier specified date in January 2024.
                          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.

                                HSN code harmonisation for LPG updates tariff classification by substituting specified HSN entries, effective retrospectively.

                                Amendment substitutes previous HSN subheading entries with an updated HSN code for Liquified Petroleum Gas (LPG) in two listed items of the Schedule to the State GST notification, harmonising tariff classification with the updated HSN for LPG. The Government, acting on Council recommendation and under statutory powers, declares the amendment to have retrospective effect from an earlier specified date in January 2024.


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