GST rate amendments affect ethyl alcohol, cereal residues, fruit juice drinks and educational stationery under Delhi SGST. Amendment reclassifies selected goods in Delhi GST Schedules: ethyl alcohol for blending with motor spirit is placed in the lower-rated Schedule I, other ethyl alcohol remains in Schedule III; cereal-derived residues are clarified to exclude specified animal and poultry feeds; and Schedule II entries are refined to specify fruit pulp/juice based drinks excluding certain carbonated fruit beverages and to list mathematical, geometry and colour boxes. These textual substitutions determine rate classification and supersede prior entries in the principal notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments affect ethyl alcohol, cereal residues, fruit juice drinks and educational stationery under Delhi SGST.
Amendment reclassifies selected goods in Delhi GST Schedules: ethyl alcohol for blending with motor spirit is placed in the lower-rated Schedule I, other ethyl alcohol remains in Schedule III; cereal-derived residues are clarified to exclude specified animal and poultry feeds; and Schedule II entries are refined to specify fruit pulp/juice based drinks excluding certain carbonated fruit beverages and to list mathematical, geometry and colour boxes. These textual substitutions determine rate classification and supersede prior entries in the principal notification.
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