GST rate amendment: specified supplies reclassified and aligned with revised schedule entries and operative date. The Rajasthan GST notification amends Schedule I, II and III entries to reclassify specified supplies: ethyl alcohol for blending with motor spirit is placed in the lower-rate Schedule; bran and cereal residues are specified with exclusions; fruit pulp/juice drinks and mathematical/geometry/colour boxes are clarified in the mid-rate Schedule; and ethyl alcohol and denatured spirits are listed in the higher-rate Schedule excluding supplies for petrol blending. The amendments are effective from the notification's operative date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: specified supplies reclassified and aligned with revised schedule entries and operative date.
The Rajasthan GST notification amends Schedule I, II and III entries to reclassify specified supplies: ethyl alcohol for blending with motor spirit is placed in the lower-rate Schedule; bran and cereal residues are specified with exclusions; fruit pulp/juice drinks and mathematical/geometry/colour boxes are clarified in the mid-rate Schedule; and ethyl alcohol and denatured spirits are listed in the higher-rate Schedule excluding supplies for petrol blending. The amendments are effective from the notification's operative date.
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