GST rate amendments reclassify cartons, milk cans and solar cookers and exempt large agricultural packages from prepackaged rule. The notification amends Bihar SGST rate schedules by inserting specific tariff entries into Schedule II to subject cartons (4819 10, 4819 20), milk cans of iron, steel or aluminium (7310, 7323, 7612, 7615), and solar cookers (7321 or 8516) to the 6% schedule, and by substituting and adjusting Schedule III entries to reclassify other 4819 goods to the 9% schedule while adding exclusions and wording changes for milk cans and solar cookers. It also inserts a proviso excluding agricultural produce packages over twenty five kilogram or twenty five litre from the definition of 'prepackaged and labelled.'
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify cartons, milk cans and solar cookers and exempt large agricultural packages from prepackaged rule.
The notification amends Bihar SGST rate schedules by inserting specific tariff entries into Schedule II to subject cartons (4819 10, 4819 20), milk cans of iron, steel or aluminium (7310, 7323, 7612, 7615), and solar cookers (7321 or 8516) to the 6% schedule, and by substituting and adjusting Schedule III entries to reclassify other 4819 goods to the 9% schedule while adding exclusions and wording changes for milk cans and solar cookers. It also inserts a proviso excluding agricultural produce packages over twenty five kilogram or twenty five litre from the definition of "prepackaged and labelled."
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