GST rate changes reclassify cartons, milk cans and solar cookers and exclude large packaged farm produce from pre packaged label scope. The notification amends the Himachal Pradesh State Tax (Rate) schedules by inserting specific tariff items into Schedule II to cover cartons, boxes and cases of corrugated and non corrugated paper or paperboard, milk cans of iron, steel or aluminium, and solar cookers; it correspondingly revises Schedule III entries to exclude those items and to add or adjust entries for equipment, stoves and solar cookers. It also inserts a proviso in the Explanation to Schedule VII clarifying that supply of agricultural farm produce in packages over 25 kg or 25 litre shall not be treated as 'pre packaged and labelled'. Effective date: 15 July 2024.
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Provisions expressly mentioned in the judgment/order text.
GST rate changes reclassify cartons, milk cans and solar cookers and exclude large packaged farm produce from pre packaged label scope.
The notification amends the Himachal Pradesh State Tax (Rate) schedules by inserting specific tariff items into Schedule II to cover cartons, boxes and cases of corrugated and non corrugated paper or paperboard, milk cans of iron, steel or aluminium, and solar cookers; it correspondingly revises Schedule III entries to exclude those items and to add or adjust entries for equipment, stoves and solar cookers. It also inserts a proviso in the Explanation to Schedule VII clarifying that supply of agricultural farm produce in packages over 25 kg or 25 litre shall not be treated as 'pre packaged and labelled'. Effective date: 15 July 2024.
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