SGST rate amendments revise product entries and carve-outs, altering tax classification and applicability under schedules. Amendment revises Schedule I to specify ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit, and to redefine bran, sharps and other cereal or legume residues with specified inclusions and exclusions; amends Schedule II to classify fruit pulp or fruit juice based drinks (excluding carbonated fruit beverages) and to classify mathematical, geometry and colour boxes; and amends Schedule III to treat ethyl alcohol and other denatured spirits as taxable under that head except for ethyl alcohol supplied for blending with motor spirit.
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.
SGST rate amendments revise product entries and carve-outs, altering tax classification and applicability under schedules.
Amendment revises Schedule I to specify ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit, and to redefine bran, sharps and other cereal or legume residues with specified inclusions and exclusions; amends Schedule II to classify fruit pulp or fruit juice based drinks (excluding carbonated fruit beverages) and to classify mathematical, geometry and colour boxes; and amends Schedule III to treat ethyl alcohol and other denatured spirits as taxable under that head except for ethyl alcohol supplied for blending with motor spirit.
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