GST schedule amendments expand exempted goods and classifications under tax law, effective by government notification. Amendments insert and substitute multiple Schedule entries altering tax classification and exemption status of specified goods-including certain leaves and grasses, broom manufacture materials, sanitary products, rakhi (excluding Chapter 71 goods), coir pith compost with brand-related conditions, deities of stone/marble/wood, goods of sal/siali/sisal leaves and sabai grass, a clarified entry and temporal scope for de-oiled rice bran exemption, and a revised entry for currency sales to central bank or government-effective on the notified commencement date.
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 schedule amendments expand exempted goods and classifications under tax law, effective by government notification.
Amendments insert and substitute multiple Schedule entries altering tax classification and exemption status of specified goods-including certain leaves and grasses, broom manufacture materials, sanitary products, rakhi (excluding Chapter 71 goods), coir pith compost with brand-related conditions, deities of stone/marble/wood, goods of sal/siali/sisal leaves and sabai grass, a clarified entry and temporal scope for de-oiled rice bran exemption, and a revised entry for currency sales to central bank or government-effective on the notified commencement date.
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