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Seeks to amend notification No. 1125-F.T. dated 28.06.2017 regarding rates of goods of renewable energy devices, mineral ores (Iron ore, Copper ore etc.), packing materials of paper and paper board, plastic scrap, calendars & printed materials etc. - 1235-F.T. - West Bengal SGST
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GST rate amendments expand concessional treatment for renewable energy devices, ores, packing materials and specified medical inputs. Amendment revises GST schedules by inserting, substituting and omitting tariff entries to change tax treatment for selected goods, including distinct classification for bio-diesel supplies to Oil Marketing Companies versus other bio-diesel, addition of renewable energy devices and parts with an apportionment rule deeming a percentage of gross consideration as value of goods when bundled with certain taxable services, inclusion of multiple mineral ores and concentrates, plastic scrap, specified paper packing materials, certain pharmaceuticals, retrofit kits for disabled vehicles, and railway rolling-stock components; declares operative effective date.
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 amendments expand concessional treatment for renewable energy devices, ores, packing materials and specified medical inputs.
Amendment revises GST schedules by inserting, substituting and omitting tariff entries to change tax treatment for selected goods, including distinct classification for bio-diesel supplies to Oil Marketing Companies versus other bio-diesel, addition of renewable energy devices and parts with an apportionment rule deeming a percentage of gross consideration as value of goods when bundled with certain taxable services, inclusion of multiple mineral ores and concentrates, plastic scrap, specified paper packing materials, certain pharmaceuticals, retrofit kits for disabled vehicles, and railway rolling-stock components; declares operative effective date.
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