GST rate classification changes: reclassification and exclusions for cartons, milk cans, solar cookers, and packaging rules. The notification amends GST rate schedules by inserting and substituting entries to reclassify cartons of paperboard, milk cans of iron, steel or aluminium, and solar cookers between the lower and higher rate schedules; it adds parts to brooders, excludes certain milk cans from specific classifications, and qualifies domestic-purpose entries to exclude solar cookers. A proviso to the Explanation clarifies that supply of agricultural produce in packages over twenty-five kilogram or twenty-five litre is not treated as 'pre-packaged and labelled.' The changes take immediate effect.
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GST rate classification changes: reclassification and exclusions for cartons, milk cans, solar cookers, and packaging rules.
The notification amends GST rate schedules by inserting and substituting entries to reclassify cartons of paperboard, milk cans of iron, steel or aluminium, and solar cookers between the lower and higher rate schedules; it adds parts to brooders, excludes certain milk cans from specific classifications, and qualifies domestic-purpose entries to exclude solar cookers. A proviso to the Explanation clarifies that supply of agricultural produce in packages over twenty-five kilogram or twenty-five litre is not treated as "pre-packaged and labelled." The changes take immediate effect.
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