GST rate schedules revised for pre-packaged goods, new tariff entries, and a retrospective effective date. GST rate schedules were amended under the Uttarakhand State GST framework by revising the classification and rate entries for specified goods in the existing notification. The amendments insert new tariff entries, omit or substitute several existing entries, and expand coverage for goods described as pre-packaged and labelled. A new Schedule VII at 0.75% is inserted for specified goods, and the expression pre-packaged and labelled is defined by reference to the Legal Metrology Act, 2009. The notification is stated to take effect retrospectively from 18 July 2022.
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GST rate schedules revised for pre-packaged goods, new tariff entries, and a retrospective effective date.
GST rate schedules were amended under the Uttarakhand State GST framework by revising the classification and rate entries for specified goods in the existing notification. The amendments insert new tariff entries, omit or substitute several existing entries, and expand coverage for goods described as pre-packaged and labelled. A new Schedule VII at 0.75% is inserted for specified goods, and the expression pre-packaged and labelled is defined by reference to the Legal Metrology Act, 2009. The notification is stated to take effect retrospectively from 18 July 2022.
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