GST exemption schedule amended to add specific exempt goods and a brand conditioned coir pith compost exemption. Amendment inserts and substitutes Schedule entries to the GST rate notification to add specified goods (including sal leaves and related materials, broom manufacture materials, sanitary towels, rakhi excluding Chapter 71 goods, deities and sal leaf goods), substitutes the de oiled rice bran entry with an exemption limited by temporal scope, and establishes a brand conditioned exemption for certain coir pith compost not in unit containers.
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Provisions expressly mentioned in the judgment/order text.
GST exemption schedule amended to add specific exempt goods and a brand conditioned coir pith compost exemption.
Amendment inserts and substitutes Schedule entries to the GST rate notification to add specified goods (including sal leaves and related materials, broom manufacture materials, sanitary towels, rakhi excluding Chapter 71 goods, deities and sal leaf goods), substitutes the de oiled rice bran entry with an exemption limited by temporal scope, and establishes a brand conditioned exemption for certain coir pith compost not in unit containers.
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