GST classification change: removal of stone wet-grinder description alters applicability of the 5% GST rate. The entry for 'wet grinder consisting of stone as grinder,' which formerly attracted GST at 5% under Schedule I after insertion by Notification No. 14/2019 (effective 1.10.2019), was omitted by Notification No. 6/2022-Integrated Tax (Rate) (effective 18.7.2022), thereby removing that specific description from the schedule and changing the classificatory scope and tax applicability for such goods.
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GST classification change: removal of stone wet-grinder description alters applicability of the 5% GST rate.
The entry for "wet grinder consisting of stone as grinder," which formerly attracted GST at 5% under Schedule I after insertion by Notification No. 14/2019 (effective 1.10.2019), was omitted by Notification No. 6/2022-Integrated Tax (Rate) (effective 18.7.2022), thereby removing that specific description from the schedule and changing the classificatory scope and tax applicability for such goods.
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