GST rate schedule amendment revises jaggery entries and adds pencil sharpeners to the tax classification list. Amends the Assam Goods and Services Tax rate notification by revising the Schedule I entry for jaggery and allied products, inserting a new Schedule II entry for pencil sharpeners, and making a corresponding exclusion in Schedule III. The amendment covers jaggery of all types, including cane jaggery, palmyra jaggery, khandsari sugar and rab, when pre-packaged and labelled, and is stated to take effect from 1 March 2023.
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GST rate schedule amendment revises jaggery entries and adds pencil sharpeners to the tax classification list.
Amends the Assam Goods and Services Tax rate notification by revising the Schedule I entry for jaggery and allied products, inserting a new Schedule II entry for pencil sharpeners, and making a corresponding exclusion in Schedule III. The amendment covers jaggery of all types, including cane jaggery, palmyra jaggery, khandsari sugar and rab, when pre-packaged and labelled, and is stated to take effect from 1 March 2023.
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