SGST rate amendment revises classification for ethyl alcohol, cereal residues and fruit drinks, changing applicable rate categories. The Sikkim SGST rate notification substitutes Schedule entries to (a) specify ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit under the 2.5% category and to redefine bran, sharps and cereal residues while excluding certain animal feeds and concentrates; (b) redefine 6% entries to cover fruit pulp or fruit juice based drinks excluding carbonated fruit beverages and to list mathematical, geometry and colour boxes; and (c) replace the 9% entry for denatured ethyl alcohol to exclude alcohol supplied for blending with motor spirit. Effective 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.
SGST rate amendment revises classification for ethyl alcohol, cereal residues and fruit drinks, changing applicable rate categories.
The Sikkim SGST rate notification substitutes Schedule entries to (a) specify ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit under the 2.5% category and to redefine bran, sharps and cereal residues while excluding certain animal feeds and concentrates; (b) redefine 6% entries to cover fruit pulp or fruit juice based drinks excluding carbonated fruit beverages and to list mathematical, geometry and colour boxes; and (c) replace the 9% entry for denatured ethyl alcohol to exclude alcohol supplied for blending with motor spirit. Effective 1 January 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
