GST rate amendment clarifies classification of ethyl alcohol, cereal residues, fruit drinks and school supplies, affecting tax treatment. The Government of Gujarat amends the State GST notification by substituting entries in Schedules I, II and III to clarify classification of specified supplies: ethyl alcohol for blending with motor spirit is identified in Schedule I; bran and cereal residues are restated with explicit exclusions; fruit pulp or fruit juice based drinks and mathematical/geometry/colour boxes are reworded in Schedule II; and denatured ethyl alcohol and other spirits are clarified in Schedule III to exclude ethyl alcohol supplied for blending with motor spirit. The amendments take effect from 1 January 2023.
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GST rate amendment clarifies classification of ethyl alcohol, cereal residues, fruit drinks and school supplies, affecting tax treatment.
The Government of Gujarat amends the State GST notification by substituting entries in Schedules I, II and III to clarify classification of specified supplies: ethyl alcohol for blending with motor spirit is identified in Schedule I; bran and cereal residues are restated with explicit exclusions; fruit pulp or fruit juice based drinks and mathematical/geometry/colour boxes are reworded in Schedule II; and denatured ethyl alcohol and other spirits are clarified in Schedule III to exclude ethyl alcohol supplied for blending with motor spirit. The amendments take effect from 1 January 2023.
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