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GST rate schedule amendment revises tariff entries for specified goods and applies the change retrospectively from 4 January 2024. Schedule I of the Odisha GST rate notification is amended by substituting the tariff entries against serial numbers 165 and 165A in the 2.5% schedule. The revised entries specify HS codes 2711 12 00, 2711 13 00 and 2711 19 10 for both serial numbers, and the amendment is deemed effective from 4 January 2024.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendment revises tariff entries for specified goods and applies the change retrospectively from 4 January 2024.
Schedule I of the Odisha GST rate notification is amended by substituting the tariff entries against serial numbers 165 and 165A in the 2.5% schedule. The revised entries specify HS codes 2711 12 00, 2711 13 00 and 2711 19 10 for both serial numbers, and the amendment is deemed effective from 4 January 2024.
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