GST rate amendments expand taxable goods and add packaging exception clarifying pre packaged treatment for bulk agricultural supplies. The notification amends Jammu and Kashmir GST rate schedules by adding specified goods to the 6% list (cartons, milk cans, solar cookers, parts of brooders), adjusting 9% schedule entries to exclude or include certain milk cans and solar cookers, and inserting a proviso that agricultural produce supplied in bulk packages above the stated threshold is not to be treated as 'pre packaged and labelled'. The changes reclassify goods between rate schedules and clarify packaging treatment under the Legal Metrology interaction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate amendments expand taxable goods and add packaging exception clarifying pre packaged treatment for bulk agricultural supplies.
The notification amends Jammu and Kashmir GST rate schedules by adding specified goods to the 6% list (cartons, milk cans, solar cookers, parts of brooders), adjusting 9% schedule entries to exclude or include certain milk cans and solar cookers, and inserting a proviso that agricultural produce supplied in bulk packages above the stated threshold is not to be treated as 'pre packaged and labelled'. The changes reclassify goods between rate schedules and clarify packaging treatment under the Legal Metrology interaction.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
