IGST rate amendments reclassify packaging, milk cans and solar cookers, altering integrated tax treatment effective from mid July. Amendments reclassify specified goods between the 12% and 18% IGST schedules by inserting carton and paperboard items, milk cans of iron, steel or aluminium, and solar cookers into the 12% list, restating residual paperboard entries in the 18% list to exclude the newly inserted items, specifying exclusions and inclusions for milk cans and solar cookers in related entries, and adding an Explanation proviso that agricultural farm produce in packages over 25 kilogram or 25 litre is not to be treated as pre-packaged and labelled. Effective 15 July 2024.
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IGST rate amendments reclassify packaging, milk cans and solar cookers, altering integrated tax treatment effective from mid July.
Amendments reclassify specified goods between the 12% and 18% IGST schedules by inserting carton and paperboard items, milk cans of iron, steel or aluminium, and solar cookers into the 12% list, restating residual paperboard entries in the 18% list to exclude the newly inserted items, specifying exclusions and inclusions for milk cans and solar cookers in related entries, and adding an Explanation proviso that agricultural farm produce in packages over 25 kilogram or 25 litre is not to be treated as pre-packaged and labelled. Effective 15 July 2024.
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