GST rate amendments update taxable classifications for ethyl alcohol, agricultural residues, fruit drinks and stationery boxes, effective soon. The notification amends Goa GST classifications by substituting entries: Schedule I clarifies ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit and revises bran and cereal residue descriptions with exclusions; Schedule II revises fruit pulp/juice based drinks (excluding certain carbonated beverages) and substitutes entries for mathematical, geometry and colour boxes; Schedule III redefines denatured ethyl alcohol and spirits while excluding supplies to Oil Marketing Companies or petroleum refineries for blending. The amendments take effect from the first day of January, 2023.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments update taxable classifications for ethyl alcohol, agricultural residues, fruit drinks and stationery boxes, effective soon.
The notification amends Goa GST classifications by substituting entries: Schedule I clarifies ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit and revises bran and cereal residue descriptions with exclusions; Schedule II revises fruit pulp/juice based drinks (excluding certain carbonated beverages) and substitutes entries for mathematical, geometry and colour boxes; Schedule III redefines denatured ethyl alcohol and spirits while excluding supplies to Oil Marketing Companies or petroleum refineries for blending. The amendments take effect from the first day of January, 2023.
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