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GST - Highlights / Catch Notes

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Notification amends Schedule II (6% GST rate) by inserting ...


GST Rate Changes: 6% on Paper Cartons, 9% on Non-Paper Cartons; Effective July 15, 2024.

July 13, 2024

Notifications     GST

Notification amends Schedule II (6% GST rate) by inserting cartons, boxes, cases of corrugated/non-corrugated paper or paperboard, milk cans made of iron, steel or aluminium, and solar cookers. In Schedule III (9% GST rate), cartons etc. other than those of corrugated/non-corrugated paper or paperboard are substituted, milk cans of iron/steel excluded, solar cookers included in wood burning stoves category, milk cans of aluminium included under utensils. Explanation clause amended to exclude agricultural produce in packages over 25 kg/litre from pre-packaged labelling conditions for treating the same as supply. Effective 15th July 2024.

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