GST exemptions expanded to add and substitute schedule entries, broadening exempt goods and clarifying conditional brand-based exemptions. Amendments to the State GST Schedule insert and substitute specified tariff entries to expand exemptions for goods including sal leaves and related products, broom materials, deities of stone/marble/wood, Khali Dona and sal-leaf goods, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), and a substituted exemption for de-oiled rice bran under heading 2306 effective from 25th January, 2018; they also add a conditional exemption for branded coir pith compost.
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 exemptions expanded to add and substitute schedule entries, broadening exempt goods and clarifying conditional brand-based exemptions.
Amendments to the State GST Schedule insert and substitute specified tariff entries to expand exemptions for goods including sal leaves and related products, broom materials, deities of stone/marble/wood, Khali Dona and sal-leaf goods, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), and a substituted exemption for de-oiled rice bran under heading 2306 effective from 25th January, 2018; they also add a conditional exemption for branded coir pith compost.
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