GST rate amendments broaden product classifications and alter packaging and labelling applicability under state provisions. The notification amends GST schedules by adding specified cartons, milk cans (iron, steel, aluminium) and solar cookers to the 6% list, reclassifying related paperboard cartons into the 9% list, inserting 'parts thereof' and other exclusions for milk cans and solar cookers, and exempting agricultural farm produce packages over 25 kilogram or 25 litre from being treated as 'pre-packaged and labelled' under the Legal Metrology Act.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments broaden product classifications and alter packaging and labelling applicability under state provisions.
The notification amends GST schedules by adding specified cartons, milk cans (iron, steel, aluminium) and solar cookers to the 6% list, reclassifying related paperboard cartons into the 9% list, inserting "parts thereof" and other exclusions for milk cans and solar cookers, and exempting agricultural farm produce packages over 25 kilogram or 25 litre from being treated as "pre-packaged and labelled" under the Legal Metrology Act.
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