IGST rate amendment adjusts tariff schedule entries, reclassifying feeds, adding oilcake and rice bran, and adding hearing-aid parts. Amendment to the IGST rate notification substitutes and inserts specific tariff schedule entries: it revises feed-related descriptions, inserts entries for de-oiled rice bran and cotton seed oil cake with HS headings, substitutes a chapter code and certain item descriptions including an exclusion for a specified agricultural input and replacement of a devotional ash item, and adds a new serial entry to include parts for manufacture of hearing aids across any chapter.
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Provisions expressly mentioned in the judgment/order text.
IGST rate amendment adjusts tariff schedule entries, reclassifying feeds, adding oilcake and rice bran, and adding hearing-aid parts.
Amendment to the IGST rate notification substitutes and inserts specific tariff schedule entries: it revises feed-related descriptions, inserts entries for de-oiled rice bran and cotton seed oil cake with HS headings, substitutes a chapter code and certain item descriptions including an exclusion for a specified agricultural input and replacement of a devotional ash item, and adds a new serial entry to include parts for manufacture of hearing aids across any chapter.
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