GST
TRT-2025-
Date:-13-07-22
In:-
Issue Favourable to Tax Payer ?:- 0
Amendments in the Goods Rate Notification are in the following manner: –
I. 2.5% in respect of goods specified in Schedule I
- Inserted - Curd, Lassi, Butter milk, pre-packaged and labeled etc.
- Substituted – The words “put up in unit containers and bearing a brand name”, the words “pre-packaged and labelled.”
- Omitted - Biomass briquettes or solid bio fuel pellets, E-waste, Solar water heater and system etc
II. 6% in respect of goods specified in Schedule II,
- Inserted – Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangos dried etc.
- Substituted – Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery the words “parts thereof”.
- Omitted – All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink etc.
III. 9% in respect of goods specified in Schedule III,
- Inserted – All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink etc.
- Substituted – Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars” shall be substituted
- Omitted – LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board).
IV. 0.125% in respect of goods specified in Schedule VI, and
- Substituted – Rough diamonds or simply sawn diamonds, industrial or non-industrial.
V. 0.75% in respect of goods specified in Schedule VII
- The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Act.
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