GST rate amendments revise entries for cartons, milk cans, solar cookers, and agricultural package labelling treatment. Amendment to the Assam State GST rate notification revises the tax treatment of specified goods under the GST rate schedules. In Schedule II at 6%, new entries are inserted for cartons, boxes and cases of corrugated or non-corrugated paper or paper board, milk cans of iron, steel or aluminium, and solar cookers; the entry for brooders is expanded to include parts thereof. In Schedule III at 9%, the paper and paper board entry is narrowed, while exclusions and inclusions are made for milk cans, solar cookers, and domestic purposes. A proviso further excludes larger agricultural farm produce packages from the scope of pre-packaged and labelled.
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GST rate amendments revise entries for cartons, milk cans, solar cookers, and agricultural package labelling treatment.
Amendment to the Assam State GST rate notification revises the tax treatment of specified goods under the GST rate schedules. In Schedule II at 6%, new entries are inserted for cartons, boxes and cases of corrugated or non-corrugated paper or paper board, milk cans of iron, steel or aluminium, and solar cookers; the entry for brooders is expanded to include parts thereof. In Schedule III at 9%, the paper and paper board entry is narrowed, while exclusions and inclusions are made for milk cans, solar cookers, and domestic purposes. A proviso further excludes larger agricultural farm produce packages from the scope of pre-packaged and labelled.
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