GST classification amendments alter treatment of cartons, milk cans and solar cookers, refining scope and exclusions under GST rules. Amendments reclassify specified goods by inserting cartons of corrugated and non-corrugated paperboard, milk cans of iron, steel or aluminium, and solar cookers into Schedule II and adjust Schedule III entries to exclude those cartons, milk cans and to include solar cookers and certain stoves, while adding parts of brooders; an Explanation proviso excludes agricultural farm produce packaged over twenty-five kilogram or twenty-five litre from being treated as 'pre-packaged and labelled.'
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Provisions expressly mentioned in the judgment/order text.
GST classification amendments alter treatment of cartons, milk cans and solar cookers, refining scope and exclusions under GST rules.
Amendments reclassify specified goods by inserting cartons of corrugated and non-corrugated paperboard, milk cans of iron, steel or aluminium, and solar cookers into Schedule II and adjust Schedule III entries to exclude those cartons, milk cans and to include solar cookers and certain stoves, while adding parts of brooders; an Explanation proviso excludes agricultural farm produce packaged over twenty-five kilogram or twenty-five litre from being treated as "pre-packaged and labelled."
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