GST rate amendments revise commodity descriptions for ethyl alcohol, feed residues, fruit drinks and school kits altering state tax treatment. Amendment to Notification No. 01/2017 substitutes schedule entries to clarify classifications: ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries is specified for blending with motor spirit; bran, sharps and residues from cereals or leguminous plants are redefined with explicit exclusions; fruit pulp or fruit juice based drinks and mathematical/geometry/colour boxes are reclassified in Schedule II; and denatured ethyl alcohol is included in Schedule III except for supplies to Oil Marketing Companies or petroleum refineries for blending. The notification takes effect concurrent with the related Central Tax (Rate) notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments revise commodity descriptions for ethyl alcohol, feed residues, fruit drinks and school kits altering state tax treatment.
Amendment to Notification No. 01/2017 substitutes schedule entries to clarify classifications: ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries is specified for blending with motor spirit; bran, sharps and residues from cereals or leguminous plants are redefined with explicit exclusions; fruit pulp or fruit juice based drinks and mathematical/geometry/colour boxes are reclassified in Schedule II; and denatured ethyl alcohol is included in Schedule III except for supplies to Oil Marketing Companies or petroleum refineries for blending. The notification takes effect concurrent with the related Central Tax (Rate) notification.
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