GST schedule amendment expands coverage for animal feeds and pulse husks, revising tariff entries effective January 1, 2023. Amendment substitutes the Schedule entry for S. No. 102 to expressly include aquatic feed (shrimp and prawn), poultry and cattle feed and related materials, and inserts S. No. 102C under tariff headings 2302 and 2309 to cover husk of pulses and specified concentrates; these schedule and tariff-entry changes take effect 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.
GST schedule amendment expands coverage for animal feeds and pulse husks, revising tariff entries effective January 1, 2023.
Amendment substitutes the Schedule entry for S. No. 102 to expressly include aquatic feed (shrimp and prawn), poultry and cattle feed and related materials, and inserts S. No. 102C under tariff headings 2302 and 2309 to cover husk of pulses and specified concentrates; these schedule and tariff-entry changes take effect from 1 January 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.