GST schedule amendments revise taxable entries for coffee, citrus fruit, beverages, residues, and road tractors. Amends the Uttarakhand SGST rate notification by revising entries across the GST schedules. In Schedule I at 2.5%, it substitutes the entry for roasted coffee and related coffee products, inserts bran, sharps and other residues derived from cereal or leguminous processing, substitutes specified tariff figures for petroleum gas entries, and expands the vehicle-related tariff reference to include chapter 94. In Schedule II at 6%, it inserts dried citrus fruit and substitutes tariff figures for several beverage entries. In Schedule IV at 14%, it substitutes a tariff figure for one beverage entry and inserts road tractors for semi-trailers with engine capacity above 1800 cc.
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GST schedule amendments revise taxable entries for coffee, citrus fruit, beverages, residues, and road tractors.
Amends the Uttarakhand SGST rate notification by revising entries across the GST schedules. In Schedule I at 2.5%, it substitutes the entry for roasted coffee and related coffee products, inserts bran, sharps and other residues derived from cereal or leguminous processing, substitutes specified tariff figures for petroleum gas entries, and expands the vehicle-related tariff reference to include chapter 94. In Schedule II at 6%, it inserts dried citrus fruit and substitutes tariff figures for several beverage entries. In Schedule IV at 14%, it substitutes a tariff figure for one beverage entry and inserts road tractors for semi-trailers with engine capacity above 1800 cc.
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