GST rate adjustments reclassify cartons, milk cans and solar cookers and exclude large farm packages from 'pre packaged' rules. The notification amends Kerala GST tariff entries by inserting cartons, milk cans of iron/steel/aluminium, and solar cookers into Schedule II and by revising Schedule III entries to exclude those cartons and to reclassify milk cans and solar cookers among specified headings; it adds '; parts thereof' to brooders. A proviso to the Explanation after Schedule VII provides that supplies of agricultural produce in packages over 25 kilogram or 25 litre shall not be regarded as 'pre packaged and labelled'. The changes are deemed effective from 15 July 2024.
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Provisions expressly mentioned in the judgment/order text.
GST rate adjustments reclassify cartons, milk cans and solar cookers and exclude large farm packages from 'pre packaged' rules.
The notification amends Kerala GST tariff entries by inserting cartons, milk cans of iron/steel/aluminium, and solar cookers into Schedule II and by revising Schedule III entries to exclude those cartons and to reclassify milk cans and solar cookers among specified headings; it adds "; parts thereof" to brooders. A proviso to the Explanation after Schedule VII provides that supplies of agricultural produce in packages over 25 kilogram or 25 litre shall not be regarded as 'pre packaged and labelled'. The changes are deemed effective from 15 July 2024.
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