Cement classification clarified under GST notification, specifying tariff-based product description and retrospective effective date. An amendment replaces the entry at serial number 2 in the cited notification to specify cement by reference to the Customs Tariff first schedule chapter heading for cement, thereby clarifying the product description for GST purposes; the amendment is effective from 1 October 2019 and was issued under the State GST statute on recommendation of the GST Council.
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Cement classification clarified under GST notification, specifying tariff-based product description and retrospective effective date.
An amendment replaces the entry at serial number 2 in the cited notification to specify cement by reference to the Customs Tariff first schedule chapter heading for cement, thereby clarifying the product description for GST purposes; the amendment is effective from 1 October 2019 and was issued under the State GST statute on recommendation of the GST Council.
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