GST exemption list amended to add and modify specified goods with conditional exclusions and effective date set by notification. Amendment to the Karnataka GST notification inserts and substitutes Schedule entries to extend exemptions to specified goods and tariff headings, including plant materials and goods made of sal/siali/sisal leaves and sabai grass, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), stone/marble/wood deities, khali dona, and rupee notes/coins sold to the central monetary authority or government; substitutes the de oiled rice bran entry to apply to heading 2306 (with a specified retrospective effect for that item); and conditions exemption for certain branded coir pith compost.
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 exemption list amended to add and modify specified goods with conditional exclusions and effective date set by notification.
Amendment to the Karnataka GST notification inserts and substitutes Schedule entries to extend exemptions to specified goods and tariff headings, including plant materials and goods made of sal/siali/sisal leaves and sabai grass, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), stone/marble/wood deities, khali dona, and rupee notes/coins sold to the central monetary authority or government; substitutes the de oiled rice bran entry to apply to heading 2306 (with a specified retrospective effect for that item); and conditions exemption for certain branded coir pith compost.
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