GST exemption insertions expand the Schedule to include specified leaf products, sanitary items, coir compost and rakhi. The State GST rate notification is amended to add and substitute Schedule entries covering sal/siali/sisal/sabai leaf goods, vegetable materials for broom manufacture, deities of stone/marble/wood, khali dona and goods of specified leaves, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), coir pith compost subject to brand-related conditions, and a substituted entry exempting de-oiled rice bran under heading 2306 (effective 25th January, 2018). The amendment also revises the entry for rupee notes or coins sold to the Reserve Bank or the Government of India, and takes effect on 27th July, 2018.
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 insertions expand the Schedule to include specified leaf products, sanitary items, coir compost and rakhi.
The State GST rate notification is amended to add and substitute Schedule entries covering sal/siali/sisal/sabai leaf goods, vegetable materials for broom manufacture, deities of stone/marble/wood, khali dona and goods of specified leaves, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), coir pith compost subject to brand-related conditions, and a substituted entry exempting de-oiled rice bran under heading 2306 (effective 25th January, 2018). The amendment also revises the entry for rupee notes or coins sold to the Reserve Bank or the Government of India, and takes effect on 27th July, 2018.
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