GST rate amendment: cement under chapter heading 2523 specified for State tax, effective from October start. The notification substitutes the entry for serial number 2 to read: 'Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).' The amendment is made under sub section (4) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 and comes into force from the first day of October, 2019.
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 rate amendment: cement under chapter heading 2523 specified for State tax, effective from October start.
The notification substitutes the entry for serial number 2 to read: "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)." The amendment is made under sub section (4) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 and comes into force from the first day of October, 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.