GST amendment: pencil sharpeners reclassified to lower tax slab and excluded from higher slab; jaggery labeling updated. The notification amends SRO-GST-1 by substituting a Schedule I entry to specify pre-packaged and labeled jaggery and related sugar products; inserting a new commodity entry classifying pencil sharpeners in the medium-rate schedule; and adding an explicit exclusion for pencil sharpeners from a higher-rate schedule entry. The amendments are declared deemed operative from an earlier commencement date.
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GST amendment: pencil sharpeners reclassified to lower tax slab and excluded from higher slab; jaggery labeling updated.
The notification amends SRO-GST-1 by substituting a Schedule I entry to specify pre-packaged and labeled jaggery and related sugar products; inserting a new commodity entry classifying pencil sharpeners in the medium-rate schedule; and adding an explicit exclusion for pencil sharpeners from a higher-rate schedule entry. The amendments are declared deemed operative from an earlier commencement date.
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