Union Territory tax rate schedules set varied GST slabs for intra-State goods supplies, with classification rules and packaging-based conditions. Union Territory tax is notified on intra-State supplies of goods by reference to appended rate schedules, with rates of 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% applying to the goods described in the corresponding entries. The notification supersedes the earlier union territory tax rate notification, subject to things done or omitted before supersession, and operates from 22 September 2025. It also provides definitions for unit container and pre-packaged and labelled, and applies Customs Tariff interpretive rules for classification.
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Provisions expressly mentioned in the judgment/order text.
Union Territory tax rate schedules set varied GST slabs for intra-State goods supplies, with classification rules and packaging-based conditions.
Union Territory tax is notified on intra-State supplies of goods by reference to appended rate schedules, with rates of 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% applying to the goods described in the corresponding entries. The notification supersedes the earlier union territory tax rate notification, subject to things done or omitted before supersession, and operates from 22 September 2025. It also provides definitions for unit container and pre-packaged and labelled, and applies Customs Tariff interpretive rules for classification.
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