GST classification changes revise goods' tax schedules and exclude large agricultural packages from 'pre-packaged and labelled' treatment. The notification amends Uttar Pradesh GST schedules by inserting tariff entries for cartons, specified milk cans and solar cookers, reassigning selected 4819 items, adding 'parts thereof' to a brooder entry, and modifying exclusions across Schedule III to carve out certain milk cans and solar cookers; it also inserts a proviso that, notwithstanding the Legal Metrology Act, agricultural produce in packages over 25 kilogram or 25 litre shall not be treated as 'pre-packaged and labelled'. The amendments are effective from 15th July, 2024.
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GST classification changes revise goods' tax schedules and exclude large agricultural packages from 'pre-packaged and labelled' treatment.
The notification amends Uttar Pradesh GST schedules by inserting tariff entries for cartons, specified milk cans and solar cookers, reassigning selected 4819 items, adding "parts thereof" to a brooder entry, and modifying exclusions across Schedule III to carve out certain milk cans and solar cookers; it also inserts a proviso that, notwithstanding the Legal Metrology Act, agricultural produce in packages over 25 kilogram or 25 litre shall not be treated as 'pre-packaged and labelled'. The amendments are effective from 15th July, 2024.
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