GST rate schedule amendment adds and clarifies exempted commodities and conditional exclusions, with retrospective effect. Amendment to the Delhi GST schedule inserts and substitutes tariff entries to add specified commodities - natural leaf materials for brooms, sal/siali/sisal leaves and sabai grass, vegetable materials for broomstick manufacture, deities of stone/marble/wood, khali dona and goods made from specified leaves, sanitary towels/pads and tampons, rakhi (subject to chapter exclusion), rupee notes or coins when sold to national monetary authorities - substitutes the de-oiled rice bran entry with an explanation that its exemption applies to the designated heading with retrospective effect, and inserts conditional treatment for coir pith compost tied to packaging and brand actionability. These amendments are deemed effective from the notified retrospective date.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendment adds and clarifies exempted commodities and conditional exclusions, with retrospective effect.
Amendment to the Delhi GST schedule inserts and substitutes tariff entries to add specified commodities - natural leaf materials for brooms, sal/siali/sisal leaves and sabai grass, vegetable materials for broomstick manufacture, deities of stone/marble/wood, khali dona and goods made from specified leaves, sanitary towels/pads and tampons, rakhi (subject to chapter exclusion), rupee notes or coins when sold to national monetary authorities - substitutes the de-oiled rice bran entry with an explanation that its exemption applies to the designated heading with retrospective effect, and inserts conditional treatment for coir pith compost tied to packaging and brand actionability. These amendments are deemed effective from the notified retrospective date.
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