GST classification changes: ethanol-for-blending, cereal residues, fruit-drink and stationery entries redefined under amended state schedule. The notification amends Meghalaya GST rate schedules by substituting entries: (1) specifying ethyl alcohol supplied to oil companies or refineries for blending with motor spirit; (2) expanding and excluding certain cereal and leguminous residues from bran/sharps classifications; (3) redefining fruit pulp/juice based drinks to exclude specified carbonated fruit beverages; (4) clarifying stationery kits as mathematical, geometry and colour boxes; and (5) excluding ethyl alcohol supplied for blending with motor spirit from the general denatured spirits entry. The amendments take effect from the date stated by the authority.
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Provisions expressly mentioned in the judgment/order text.
GST classification changes: ethanol-for-blending, cereal residues, fruit-drink and stationery entries redefined under amended state schedule.
The notification amends Meghalaya GST rate schedules by substituting entries: (1) specifying ethyl alcohol supplied to oil companies or refineries for blending with motor spirit; (2) expanding and excluding certain cereal and leguminous residues from bran/sharps classifications; (3) redefining fruit pulp/juice based drinks to exclude specified carbonated fruit beverages; (4) clarifying stationery kits as mathematical, geometry and colour boxes; and (5) excluding ethyl alcohol supplied for blending with motor spirit from the general denatured spirits entry. The amendments take effect from the date stated by the authority.
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