GST rate amendments: reclassification of alcohol, cereal residues, fruit drinks and stationery altering taxable descriptions and scope. Amendments substitute specific entries across Schedules I, II and III of the State GST rate notification: Schedule I clarifies ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit and expands the description of bran, sharps and other cereal residues; Schedule II narrows fruit-based drinks to fruit pulp or juice based drinks excluding carbonated variants and specifies mathematical, geometry and colour boxes; Schedule III amends denatured spirits to exclude ethyl alcohol supplied for blending with motor spirit. These changes operate from 1 January, 2023.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments: reclassification of alcohol, cereal residues, fruit drinks and stationery altering taxable descriptions and scope.
Amendments substitute specific entries across Schedules I, II and III of the State GST rate notification: Schedule I clarifies ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit and expands the description of bran, sharps and other cereal residues; Schedule II narrows fruit-based drinks to fruit pulp or juice based drinks excluding carbonated variants and specifies mathematical, geometry and colour boxes; Schedule III amends denatured spirits to exclude ethyl alcohol supplied for blending with motor spirit. These changes operate from 1 January, 2023.
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