Tax exemption schedule amendment adds and substitutes specified goods, expanding exempt items and setting effective dates. Amendment revises the Schedule of exempted goods by inserting and substituting serial entries with HSN codes for various plant-based materials, household and personal items, and currency treatment; it clarifies that the exemption for de-oiled rice bran applies to the specified heading with retrospective effect and introduces a conditional exemption for coir pith compost limited to branded items with actionable brand rights.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption schedule amendment adds and substitutes specified goods, expanding exempt items and setting effective dates.
Amendment revises the Schedule of exempted goods by inserting and substituting serial entries with HSN codes for various plant-based materials, household and personal items, and currency treatment; it clarifies that the exemption for de-oiled rice bran applies to the specified heading with retrospective effect and introduces a conditional exemption for coir pith compost limited to branded items with actionable brand rights.
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