GST rate classification amendment revises schedule entries and gives the revised tariff structure retrospective effect. Amendment to the Puducherry GST rate notification revises tariff classification entries in Schedule I and Schedule III under the Puducherry Goods and Services Tax framework. The notification substitutes specified HSN codes against the relevant serial numbers in the concessional and higher-rate schedules and provides that the amendments are deemed to have come into force from 1 May 2026, giving the revised schedule entries retrospective effect from that date.
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Provisions expressly mentioned in the judgment/order text.
GST rate classification amendment revises schedule entries and gives the revised tariff structure retrospective effect.
Amendment to the Puducherry GST rate notification revises tariff classification entries in Schedule I and Schedule III under the Puducherry Goods and Services Tax framework. The notification substitutes specified HSN codes against the relevant serial numbers in the concessional and higher-rate schedules and provides that the amendments are deemed to have come into force from 1 May 2026, giving the revised schedule entries retrospective effect from that date.
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