State tax schedule amendment expands listed exemptions and classifications for agricultural, religious and sanitary goods. Amendment to the Gujarat SGST Rate Schedule inserts and substitutes specific tariff entries to add classifications for sal leaves and similar materials, vegetable materials for broom sticks, sanitary towels and tampons, rakhi (subject to chapter exclusion), deities of stone/marble/wood and goods made of specified leaves, substitutes the entry for de-oiled rice bran noting an exemption applicable to the specified heading from an earlier effective date, substitutes the rupee notes/coins entry for sales to RBI or Government, and adds conditional coverage for coir pith compost.
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Provisions expressly mentioned in the judgment/order text.
State tax schedule amendment expands listed exemptions and classifications for agricultural, religious and sanitary goods.
Amendment to the Gujarat SGST Rate Schedule inserts and substitutes specific tariff entries to add classifications for sal leaves and similar materials, vegetable materials for broom sticks, sanitary towels and tampons, rakhi (subject to chapter exclusion), deities of stone/marble/wood and goods made of specified leaves, substitutes the entry for de-oiled rice bran noting an exemption applicable to the specified heading from an earlier effective date, substitutes the rupee notes/coins entry for sales to RBI or Government, and adds conditional coverage for coir pith compost.
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