Seeks to amend Notification 02/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 - 20/2018 - Integrated GST (IGST) Rate
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IGST exemptions expanded for specified natural materials, sanitary products, coir compost and clarified rupee note sales to government. Amendment to the IGST Schedule inserts and substitutes serial entries to create specified tariff classifications and exemptions: adding sal leaves and related materials, vegetable materials for broom manufacture, deities and goods of stone/marble/wood and goods of specified natural leaves/grass, khali dona, de-oiled rice bran under heading 2306 (with explanatory temporal application), coir pith compost subject to brand-right conditions, sanitary towels/napkins/tampons under defined tariff lines, rakhi (excluding Chapter 71), and clarifying rupee notes or coins sales to Reserve Bank of India or the Government of India.
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Provisions expressly mentioned in the judgment/order text.
IGST exemptions expanded for specified natural materials, sanitary products, coir compost and clarified rupee note sales to government.
Amendment to the IGST Schedule inserts and substitutes serial entries to create specified tariff classifications and exemptions: adding sal leaves and related materials, vegetable materials for broom manufacture, deities and goods of stone/marble/wood and goods of specified natural leaves/grass, khali dona, de-oiled rice bran under heading 2306 (with explanatory temporal application), coir pith compost subject to brand-right conditions, sanitary towels/napkins/tampons under defined tariff lines, rakhi (excluding Chapter 71), and clarifying rupee notes or coins sales to Reserve Bank of India or the Government of India.
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