GST rate schedule amendments revise tariff classification entries for specified goods and apply retrospectively from May 2026. Amendment notification under the West Bengal Goods and Services Tax Act, 2017 revises the classification entries in the rate schedules of an earlier notification on GST rates for specified goods. In Schedule I at 2.5%, the existing tariff entries against serial numbers 150 and 151 are substituted to expand the covered headings, and in Schedule III at 20%, the entries against serial numbers 2 and 3 are similarly substituted to revise the tariff coverage for the relevant goods descriptions. The notification gives retrospective effect from 1 May 2026.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments revise tariff classification entries for specified goods and apply retrospectively from May 2026.
Amendment notification under the West Bengal Goods and Services Tax Act, 2017 revises the classification entries in the rate schedules of an earlier notification on GST rates for specified goods. In Schedule I at 2.5%, the existing tariff entries against serial numbers 150 and 151 are substituted to expand the covered headings, and in Schedule III at 20%, the entries against serial numbers 2 and 3 are similarly substituted to revise the tariff coverage for the relevant goods descriptions. The notification gives retrospective effect from 1 May 2026.
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