GST rate amendment revises Punjab tariff entries for goods under heading 2202 and applies retrospectively from 1 May 2026. Punjab GST notification amends the existing rate notification by substituting specified tariff entries in Schedule I, attracting 2.5% tax, and Schedule III, attracting 20% tax. The amendment revises the HSN entries against the listed serial numbers for certain goods classified under heading 2202, and is deemed to have come into force with effect from 1 May 2026.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment revises Punjab tariff entries for goods under heading 2202 and applies retrospectively from 1 May 2026.
Punjab GST notification amends the existing rate notification by substituting specified tariff entries in Schedule I, attracting 2.5% tax, and Schedule III, attracting 20% tax. The amendment revises the HSN entries against the listed serial numbers for certain goods classified under heading 2202, and is deemed to have come into force with effect from 1 May 2026.
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