Notification regarding the rate of tax of fish meal (heading 2301) and articles falling under heading 8483 - 378/2020/6(120)/XXVII(8)/2020/CTR - Uttarakhand SGST
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State tax exemption for fish meal and reduced tax on agricultural machinery parts under the goods and services tax framework. State tax treatment was modified for supplies of fish meal and specified parts used in agricultural machinery. No State tax was to be levied or collected on fish meal falling under heading 2301 for the period from 1 July 2017 to 30 September 2019. State tax at six percent was to be levied or collected on pulley, wheels and other parts falling under heading 8483 when used as parts of agricultural machinery falling under headings 8432, 8433 and 8436, for the period from 1 July 2017 to 31 December 2018.
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Provisions expressly mentioned in the judgment/order text.
State tax exemption for fish meal and reduced tax on agricultural machinery parts under the goods and services tax framework.
State tax treatment was modified for supplies of fish meal and specified parts used in agricultural machinery. No State tax was to be levied or collected on fish meal falling under heading 2301 for the period from 1 July 2017 to 30 September 2019. State tax at six percent was to be levied or collected on pulley, wheels and other parts falling under heading 8483 when used as parts of agricultural machinery falling under headings 8432, 8433 and 8436, for the period from 1 July 2017 to 31 December 2018.
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