Seeks to amend the Notification No. F.12(56)FD/Tax/2017-Pt-I- 40 dated 29.06.2017 regarding amendment of tax rates in schedule II and III of the RGST Act, 2017 - F.12(1)FD/Tax/2024-85 - Rajasthan SGST
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GST rate reclassification alters tariff headings and exempts large-package agricultural produce from pre-packaged labelling treatment. Amendments reclassify specific goods between 6% and 9% GST schedules by inserting tariff entries for cartons, certain milk cans, and solar cookers into Schedule II (6%) and adjusting Schedule III (9%) headings to exclude or include specified items; parts of brooder equipment are expressly included. An explanatory proviso states that, notwithstanding the Legal Metrology Act and rules, supply of agricultural farm produce in packages exceeding 25 kilogram or 25 litre shall not be treated as 'pre-packaged and labelled'.
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 reclassification alters tariff headings and exempts large-package agricultural produce from pre-packaged labelling treatment.
Amendments reclassify specific goods between 6% and 9% GST schedules by inserting tariff entries for cartons, certain milk cans, and solar cookers into Schedule II (6%) and adjusting Schedule III (9%) headings to exclude or include specified items; parts of brooder equipment are expressly included. An explanatory proviso states that, notwithstanding the Legal Metrology Act and rules, supply of agricultural farm produce in packages exceeding 25 kilogram or 25 litre shall not be treated as 'pre-packaged and labelled'.
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