GST rate amendments revise taxable descriptions for alcohol, feed and beverages, changing classification and applicable rates from next year. Amendment substitutes descriptive entries in Schedules I, II and III of the State GST rate notification: Schedule I refines entries for ethyl alcohol for blending and for bran/sharps and cereal/legume residues (with specified exclusions); Schedule II refines entries for fruit pulp/fruit-juice based drinks and for mathematical/geometry/colour boxes; Schedule III refines the entry for denatured ethyl alcohol and other spirits to exclude ethyl alcohol supplied for blending with motor spirit. The changes take effect from the first day of January following issuance.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments revise taxable descriptions for alcohol, feed and beverages, changing classification and applicable rates from next year.
Amendment substitutes descriptive entries in Schedules I, II and III of the State GST rate notification: Schedule I refines entries for ethyl alcohol for blending and for bran/sharps and cereal/legume residues (with specified exclusions); Schedule II refines entries for fruit pulp/fruit-juice based drinks and for mathematical/geometry/colour boxes; Schedule III refines the entry for denatured ethyl alcohol and other spirits to exclude ethyl alcohol supplied for blending with motor spirit. The changes take effect from the first day of January following issuance.
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