GST rate amendments reclassify packaging, milk cans and solar cookers altering tax rates and labelling scope. The notification amends Mizoram's GST rate schedules by adding specific tariff entries taxed at 6% for certain cartons, milk cans and solar cookers and by substituting and refining several 9% entries to exclude or reclassify cartons, milk cans, solar cookers and utensils. It also inserts a proviso to the Explanation that supplies of agricultural farm produce in packages over 25 kilogram or 25 litre are 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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GST rate amendments reclassify packaging, milk cans and solar cookers altering tax rates and labelling scope.
The notification amends Mizoram's GST rate schedules by adding specific tariff entries taxed at 6% for certain cartons, milk cans and solar cookers and by substituting and refining several 9% entries to exclude or reclassify cartons, milk cans, solar cookers and utensils. It also inserts a proviso to the Explanation that supplies of agricultural farm produce in packages over 25 kilogram or 25 litre are 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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