GST rate amendments: reclassification and scope changes for ethyl alcohol, feed residues, fruit drinks and school boxes. Amendments modify Karnataka GST notification schedules: Schedule I (2.5%) restricts ethyl alcohol entry to supplies to Oil Marketing Companies or petroleum refineries for blending with motor spirit and revises the description of bran and other residues with specified exclusions; Schedule II (6%) substitutes entries for fruit pulp or fruit juice based drinks (excluding carbonated fruit drinks) and for mathematical/geometry/colour boxes; Schedule III (9%) substitutes the entry for denatured ethyl alcohol and other spirits, excluding ethyl alcohol supplied for blending with motor spirit. Amendments take effect 1 January 2023.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments: reclassification and scope changes for ethyl alcohol, feed residues, fruit drinks and school boxes.
Amendments modify Karnataka GST notification schedules: Schedule I (2.5%) restricts ethyl alcohol entry to supplies to Oil Marketing Companies or petroleum refineries for blending with motor spirit and revises the description of bran and other residues with specified exclusions; Schedule II (6%) substitutes entries for fruit pulp or fruit juice based drinks (excluding carbonated fruit drinks) and for mathematical/geometry/colour boxes; Schedule III (9%) substitutes the entry for denatured ethyl alcohol and other spirits, excluding ethyl alcohol supplied for blending with motor spirit. Amendments take effect 1 January 2023.
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