Notification No. 06/2022
Date: July 13, 2022
Subject: Major restructuring of Notification 01/2017–CT (Rate) introducing new schedules and redefining “pre-packaged and labelled”.
Description:
This notification introduces Schedule VII (0.75%) for specified diamond goods and extensively revises Schedules I to VI by adding, omitting and substituting numerous goods. It also replaces the definition of “pre-packaged and labelled” in line with the Legal Metrology Act. The changes significantly expanded GST coverage to packaged food items and consumer goods.
Issued for earlier notification?
Yes — amends Notification 01/2017–CT (Rate).