GST exemption list amended to add dried tamarind and leaf-based disposable plates and cups under state tax. Under the authority of section 11(1) of the West Bengal Goods and Services Tax Act, 2017, the notification amends the Schedule of exempted goods by inserting a new serial entry for dried tamarind and another for plates and cups made of leaves, flowers or bark, thereby adding those items to the list of exempted goods and specifying the commencement of the amendment on the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
GST exemption list amended to add dried tamarind and leaf-based disposable plates and cups under state tax.
Under the authority of section 11(1) of the West Bengal Goods and Services Tax Act, 2017, the notification amends the Schedule of exempted goods by inserting a new serial entry for dried tamarind and another for plates and cups made of leaves, flowers or bark, thereby adding those items to the list of exempted goods and specifying the commencement of the amendment on the stated effective date.
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