Assam GST rate notification revises schedule entries for goods, including tender coconut water and nicotine-related products. Amends the Assam State Tax rate notification under the Assam Goods and Services Tax Act, 2017 by revising entries across Schedule I, Schedule II, Schedule III and Schedule IV. The notification substitutes, inserts and omits tariff entries for a wide range of goods, including food products, industrial inputs, machinery, electrical and electronic goods, transport-related goods and specified tobacco- or nicotine-related products. It also inserts tender coconut water subject to brand-name conditions and applies with effect from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
Assam GST rate notification revises schedule entries for goods, including tender coconut water and nicotine-related products.
Amends the Assam State Tax rate notification under the Assam Goods and Services Tax Act, 2017 by revising entries across Schedule I, Schedule II, Schedule III and Schedule IV. The notification substitutes, inserts and omits tariff entries for a wide range of goods, including food products, industrial inputs, machinery, electrical and electronic goods, transport-related goods and specified tobacco- or nicotine-related products. It also inserts tender coconut water subject to brand-name conditions and applies with effect from 1 January 2022.
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