GST exemption schedule amended to add dried tamarind and leaf-based plates and cups from an earlier effective date. The Uttar Pradesh Goods and Services Tax exemption schedule is amended by inserting two additional entries. Tamarind dried is added as a new item under Serial No. 57A, and plates and cups made from leaves, flowers or bark are added as a new item under Serial No. 114C. The amendment operates under the power to grant exemptions by notification and is stated to take effect retrospectively from 1 October 2019.
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Provisions expressly mentioned in the judgment/order text.
GST exemption schedule amended to add dried tamarind and leaf-based plates and cups from an earlier effective date.
The Uttar Pradesh Goods and Services Tax exemption schedule is amended by inserting two additional entries. Tamarind dried is added as a new item under Serial No. 57A, and plates and cups made from leaves, flowers or bark are added as a new item under Serial No. 114C. The amendment operates under the power to grant exemptions by notification and is stated to take effect retrospectively from 1 October 2019.
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