Tax rate amendments revise GST schedule entries, clarifying product classifications and specific exemptions for alcohol and feeds. Amendment revises specific Tripura SGST rate schedule entries: Schedule I (2.5%) substitutes ethyl alcohol limited to supplies to Oil Marketing Companies or Petroleum refineries for blending with motor spirit and restates bran and cereal residues with explicit exclusions; Schedule II (6%) clarifies fruit pulp/juice based drinks to exclude certain carbonated beverages and replaces the educational drawing aids entry; Schedule III (9%) excludes from denatured spirits the ethyl alcohol supplied for blending with motor spirit. The changes are effective from 1 January 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax rate amendments revise GST schedule entries, clarifying product classifications and specific exemptions for alcohol and feeds.
Amendment revises specific Tripura SGST rate schedule entries: Schedule I (2.5%) substitutes ethyl alcohol limited to supplies to Oil Marketing Companies or Petroleum refineries for blending with motor spirit and restates bran and cereal residues with explicit exclusions; Schedule II (6%) clarifies fruit pulp/juice based drinks to exclude certain carbonated beverages and replaces the educational drawing aids entry; Schedule III (9%) excludes from denatured spirits the ethyl alcohol supplied for blending with motor spirit. The changes are effective from 1 January 2023.
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