GST Schedule amendment adds specified natural materials and sanitary goods to exempted items and revises tariff entries. Amendment inserts and substitutes entries in the Goa GST Schedule to add specified natural and manufactured goods (sal/siali/sisal/sabai materials; broom-making vegetable materials), create a distinct entry and explanatory application for de-oiled rice bran under heading 2306, and add items including deities of stone/marble/wood, Khali Dona and goods of sal-type leaves, rupee notes/coins sold to the Reserve Bank or Government, branded coir pith compost subject to actionable-right conditions, sanitary towels/tampons, and rakhi (excluding Chapter 71 goods); the notification sets tariff headings and an effective date.
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Provisions expressly mentioned in the judgment/order text.
GST Schedule amendment adds specified natural materials and sanitary goods to exempted items and revises tariff entries.
Amendment inserts and substitutes entries in the Goa GST Schedule to add specified natural and manufactured goods (sal/siali/sisal/sabai materials; broom-making vegetable materials), create a distinct entry and explanatory application for de-oiled rice bran under heading 2306, and add items including deities of stone/marble/wood, Khali Dona and goods of sal-type leaves, rupee notes/coins sold to the Reserve Bank or Government, branded coir pith compost subject to actionable-right conditions, sanitary towels/tampons, and rakhi (excluding Chapter 71 goods); the notification sets tariff headings and an effective date.
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