E-waste classification: prior concessional GST entry removed, affecting treatment and referencing E-Waste Rules definitions via notifications The Schedule I entry treating e-waste as goods attracting a concessional GST rate (shown as 5%) was omitted by Notification No. 6/2022-Integrated Tax (Rate) with effect from 18.7.2022, removing the statutory listing. Earlier forms of the entry defined e-waste by reference to the E-Waste (Management) Rules, 2016 and extended scope to components, consumables, parts and spares, as inserted and amended by prior notifications.
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E-waste classification: prior concessional GST entry removed, affecting treatment and referencing E-Waste Rules definitions via notifications
The Schedule I entry treating e-waste as goods attracting a concessional GST rate (shown as 5%) was omitted by Notification No. 6/2022-Integrated Tax (Rate) with effect from 18.7.2022, removing the statutory listing. Earlier forms of the entry defined e-waste by reference to the E-Waste (Management) Rules, 2016 and extended scope to components, consumables, parts and spares, as inserted and amended by prior notifications.
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