GST rate notification amendments revise tariff entries for bio-diesel, renewable energy devices, ores, railway goods and carbonated beverages. Amends the Uttarakhand GST rate notification by revising entries across multiple schedules and rate slabs. It inserts specified goods such as tamarind seeds, bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel, Pembrolizumab (Keytruda), retrofitment kits for vehicles used by the disabled, renewable energy devices and parts, metal ores and concentrates, waste and scrap of plastics, paper products, railway and tramway equipment, and carbonated beverages of fruit drink or with fruit juice, while omitting specified existing entries. The notification is given retrospective effect from 1 October 2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate notification amendments revise tariff entries for bio-diesel, renewable energy devices, ores, railway goods and carbonated beverages.
Amends the Uttarakhand GST rate notification by revising entries across multiple schedules and rate slabs. It inserts specified goods such as tamarind seeds, bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel, Pembrolizumab (Keytruda), retrofitment kits for vehicles used by the disabled, renewable energy devices and parts, metal ores and concentrates, waste and scrap of plastics, paper products, railway and tramway equipment, and carbonated beverages of fruit drink or with fruit juice, while omitting specified existing entries. The notification is given retrospective effect from 1 October 2021.
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