GST rate amendment adds tariff entries and clarifies exemptions for sanitary products, coir compost and leaf-based goods. Amendment to the State GST rate notification inserts and substitutes specified tariff entries, adding leaf- and grass-based goods, vegetable materials for broom-stick manufacture, sanitary towels and tampons, rakhi (except Chapter 71 items), deities of stone/marble/wood, Khali Dona and related goods, rupee notes/coins sold to Reserve Bank or Government, and a conditional entry for coir pith compost bearing registered or actionable brand names; it substitutes the de-oiled rice bran entry preserving an exemption with retrospective effect and is effective from 27th July, 2018.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds tariff entries and clarifies exemptions for sanitary products, coir compost and leaf-based goods.
Amendment to the State GST rate notification inserts and substitutes specified tariff entries, adding leaf- and grass-based goods, vegetable materials for broom-stick manufacture, sanitary towels and tampons, rakhi (except Chapter 71 items), deities of stone/marble/wood, Khali Dona and related goods, rupee notes/coins sold to Reserve Bank or Government, and a conditional entry for coir pith compost bearing registered or actionable brand names; it substitutes the de-oiled rice bran entry preserving an exemption with retrospective effect and is effective from 27th July, 2018.
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