GST rate change applies to goods outside Schedule V, effective from the notified implementation date. A GST rate of 1.50% is prescribed for goods under Schedule VI, excluding goods specified against S. No. 1 in Schedule V, pursuant to Notification No. 09/2025 - IGST(Rate) dated 17.09.2025, effective from 22-09-2025; the Schedule VI rate applies to taxable transactions for affected goods from the notified effective date.
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Provisions expressly mentioned in the judgment/order text.
GST rate change applies to goods outside Schedule V, effective from the notified implementation date.
A GST rate of 1.50% is prescribed for goods under Schedule VI, excluding goods specified against S. No. 1 in Schedule V, pursuant to Notification No. 09/2025 - IGST(Rate) dated 17.09.2025, effective from 22-09-2025; the Schedule VI rate applies to taxable transactions for affected goods from the notified effective date.
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