GST rate classifications updated: specific goods reallocated and packaging proviso narrows pre-packaged labelling scope under GST regime. The notification amends State GST rate schedules by inserting tariff entries that place cartons and cases of corrugated and non-corrugated paperboard, milk cans of iron, steel or aluminium, and solar cookers into the lower-rate group and correspondingly excluding or reallocating those items from higher-rate entries; it also adds parts of brooders and clarifies domestic-purpose exclusions for solar cookers. A proviso states that agricultural produce packaged in quantities greater than 25 kilogram or 25 litre is not to be treated as 'pre-packaged and labelled' under the Legal Metrology Act. The amendments are effective from 15 July 2024.
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Provisions expressly mentioned in the judgment/order text.
GST rate classifications updated: specific goods reallocated and packaging proviso narrows pre-packaged labelling scope under GST regime.
The notification amends State GST rate schedules by inserting tariff entries that place cartons and cases of corrugated and non-corrugated paperboard, milk cans of iron, steel or aluminium, and solar cookers into the lower-rate group and correspondingly excluding or reallocating those items from higher-rate entries; it also adds parts of brooders and clarifies domestic-purpose exclusions for solar cookers. A proviso states that agricultural produce packaged in quantities greater than 25 kilogram or 25 litre is not to be treated as "pre-packaged and labelled" under the Legal Metrology Act. The amendments are effective from 15 July 2024.
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