GST rate amendment for specified handicraft goods: substituted tariff table prescribes revised SGST classifications effective from notification. Substitution of the Table in Notification No. 21/2018-State Tax (Rate) prescribes tariff classifications and SGST rates for specified handcrafted and artisanal goods, listing chapters, headings, tariff items and detailed descriptions of eligible products, with certain items assigned a lower SGST rate; the amendment is made under section 11(1) of the Delhi GST Act, 2017 and takes effect from the notification date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment for specified handicraft goods: substituted tariff table prescribes revised SGST classifications effective from notification.
Substitution of the Table in Notification No. 21/2018-State Tax (Rate) prescribes tariff classifications and SGST rates for specified handcrafted and artisanal goods, listing chapters, headings, tariff items and detailed descriptions of eligible products, with certain items assigned a lower SGST rate; the amendment is made under section 11(1) of the Delhi GST Act, 2017 and takes effect from the notification date.
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