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08 - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5%Extract Dried makhana, whether or not shelled or peeled 479 [ , pre-packaged and labelled ] Explanation (ii) 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 Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder ************* Notes: As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Dried makhana, whether or not shelled or peeled put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, Dried makhana, whether or not shelled or peeled
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