Tax exemption for LPG and recycled polyester products: substituted schedule entries extend nil duty for specified supplies.

Substituted entries in the Sixth Schedule provide nil duty for specified LPG supplies when supplied to household domestic consumers or listed exempt categories by the three named oil companies, and grant nil duty to polyester staple fibre or filament yarn manufactured from plastic scrap or waste (including PET bottles) and to tow manufactured and captively consumed for producing those goods; each substitution is effective for the periods stated in the notification.

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