GST rate schedule amendment adds specific goods classifications and clarifies exemptions, affecting taxable treatment and entries. Amendment to the Bihar SGST rate schedule inserts and substitutes tariff entries: classifications for sal/siali/sisal leaves and sabai grass products, vegetable materials for broom sticks, sanitary towels and tampons, goods made of those leaves and sabai grass rope, stone/marble/wood deities; substitution for de-oiled rice bran with an exemption applying to the specified heading from a prior date; revised entry for rupee notes/coins sold to Reserve Bank or Government; conditional entry for branded coir pith compost; and an entry for rakhi not made of specified goods. The notification takes effect on the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendment adds specific goods classifications and clarifies exemptions, affecting taxable treatment and entries.
Amendment to the Bihar SGST rate schedule inserts and substitutes tariff entries: classifications for sal/siali/sisal leaves and sabai grass products, vegetable materials for broom sticks, sanitary towels and tampons, goods made of those leaves and sabai grass rope, stone/marble/wood deities; substitution for de-oiled rice bran with an exemption applying to the specified heading from a prior date; revised entry for rupee notes/coins sold to Reserve Bank or Government; conditional entry for branded coir pith compost; and an entry for rakhi not made of specified goods. The notification takes effect on the notified commencement date.
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