Seeks to amend Notification No. 1126-F.T. dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 - 1035-F.T. - West Bengal SGST
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GST exemptions expanded to add specified agricultural and sanitary goods, altering state tax schedule entries. This notification amends the State Tax schedule by inserting and substituting serial entries to specify exempted goods and tariff classifications: listed leaf and grass-based goods, vegetable materials for broom manufacture, de-oiled rice bran (with an explanation as to applicability to the heading), coir pith compost subject to brand-related enforceable-right conditions, sanitary towels/napkins/tampons, rakhi outside a specified chapter, and revised treatment of rupee notes or coins sold to monetary authorities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemptions expanded to add specified agricultural and sanitary goods, altering state tax schedule entries.
This notification amends the State Tax schedule by inserting and substituting serial entries to specify exempted goods and tariff classifications: listed leaf and grass-based goods, vegetable materials for broom manufacture, de-oiled rice bran (with an explanation as to applicability to the heading), coir pith compost subject to brand-related enforceable-right conditions, sanitary towels/napkins/tampons, rakhi outside a specified chapter, and revised treatment of rupee notes or coins sold to monetary authorities.
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