GST rate revisions clarify classification of ethyl alcohol, cereal residues, beverage definitions, and educational box products. Amendment revises specified entries in Tamil Nadu GST schedules to clarify classifications of ethyl alcohol supplies, bran and cereal residues, fruit pulp or fruit juice based drinks (excluding certain carbonated beverages), and mathematical and geometry boxes; it also clarifies that denatured ethyl alcohol and other spirits exclude ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit. The amendments replace column entries in the cited notification and are effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate revisions clarify classification of ethyl alcohol, cereal residues, beverage definitions, and educational box products.
Amendment revises specified entries in Tamil Nadu GST schedules to clarify classifications of ethyl alcohol supplies, bran and cereal residues, fruit pulp or fruit juice based drinks (excluding certain carbonated beverages), and mathematical and geometry boxes; it also clarifies that denatured ethyl alcohol and other spirits exclude ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit. The amendments replace column entries in the cited notification and are effective from the stated commencement date.
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