GST rate amendments update taxable entries for ethyl alcohol, feed residues and beverages, altering classification and applicability. Amendments substitute specific entries in Schedules I, II and III of the Odisha GST notification to reclassify ethyl alcohol supplied for blending with motor spirit, to specify bran, sharps and other cereal residues with stated exclusions, to revise fruit based drink and school supply descriptions, and to exclude ethyl alcohol for blending from the Schedule III denatured spirits entry, thereby changing the taxable classifications that determine applicable GST treatment.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments update taxable entries for ethyl alcohol, feed residues and beverages, altering classification and applicability.
Amendments substitute specific entries in Schedules I, II and III of the Odisha GST notification to reclassify ethyl alcohol supplied for blending with motor spirit, to specify bran, sharps and other cereal residues with stated exclusions, to revise fruit based drink and school supply descriptions, and to exclude ethyl alcohol for blending from the Schedule III denatured spirits entry, thereby changing the taxable classifications that determine applicable GST treatment.
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