GST rate classification changes for pre-packaged and labelled goods, with new schedule entries and revised definitions under Assam SGST. Amends the Assam State GST rate notification by revising multiple schedule entries for goods classified as pre-packaged and labelled, inserting and omitting specified tariff items across Schedules I, II and III. It also introduces Schedule VII with a 0.75 per cent rate for specified goods, adjusts Schedule VI entries for diamonds and synthetic stones, and expands the definition of pre-packaged and labelled by reference to the Legal Metrology Act, 2009. The changes are stated to operate retrospectively from 18 July 2022.
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GST rate classification changes for pre-packaged and labelled goods, with new schedule entries and revised definitions under Assam SGST.
Amends the Assam State GST rate notification by revising multiple schedule entries for goods classified as pre-packaged and labelled, inserting and omitting specified tariff items across Schedules I, II and III. It also introduces Schedule VII with a 0.75 per cent rate for specified goods, adjusts Schedule VI entries for diamonds and synthetic stones, and expands the definition of pre-packaged and labelled by reference to the Legal Metrology Act, 2009. The changes are stated to operate retrospectively from 18 July 2022.
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