GST notification amendment adds raw cotton classification benefiting agriculturists and registered persons under state tax framework. The notification amends the State Tax (Rate) schedule by inserting a new table entry for raw cotton, identifying agriculturists as the beneficiary class and any registered person as eligible recipient, thereby modifying Notification No.4/2017-State Tax (Rate) to add the new serial entry and eligibility descriptors; the amendment takes effect from the notification's stated effective date under the State GST statutory power.
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GST notification amendment adds raw cotton classification benefiting agriculturists and registered persons under state tax framework.
The notification amends the State Tax (Rate) schedule by inserting a new table entry for raw cotton, identifying agriculturists as the beneficiary class and any registered person as eligible recipient, thereby modifying Notification No.4/2017-State Tax (Rate) to add the new serial entry and eligibility descriptors; the amendment takes effect from the notification's stated effective date under the State GST statutory power.
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