GST rate amendment: specified goods reclassified and schedule entries revised, changing tax treatment effective from start of year. Amendment substitutes specified product descriptions in Haryana GST schedules to clarify treatment of ethyl alcohol supplied for blending with motor spirit, other denatured spirits, certain cereal and legume residues and concentrates, fruit pulp or fruit juice based drinks (distinguished from carbonated fruit beverages), and school stationery items; these substituted entries alter classification-based GST incidence across the applicable schedules and are declared effective retrospectively from the start of the year.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: specified goods reclassified and schedule entries revised, changing tax treatment effective from start of year.
Amendment substitutes specified product descriptions in Haryana GST schedules to clarify treatment of ethyl alcohol supplied for blending with motor spirit, other denatured spirits, certain cereal and legume residues and concentrates, fruit pulp or fruit juice based drinks (distinguished from carbonated fruit beverages), and school stationery items; these substituted entries alter classification-based GST incidence across the applicable schedules and are declared effective retrospectively from the start of the year.
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