GST rate amendment reclassifies ethyl alcohol, feed residues, fruit-pulp drinks and school supplies, altering tax treatment effective January. Notification revises Punjab GST Schedules: Schedule I now expressly treats 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 or leguminous residues excluding specified feeds and concentrates; Schedule II reclassifies fruit pulp or fruit juice based drinks (excluding carbonated beverages with fruit juice) and covers mathematical, geometry and colour boxes; Schedule III treats denatured ethyl alcohol and other spirits as taxable while excepting ethyl alcohol supplied for motor spirit blending.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment reclassifies ethyl alcohol, feed residues, fruit-pulp drinks and school supplies, altering tax treatment effective January.
Notification revises Punjab GST Schedules: Schedule I now expressly treats 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 or leguminous residues excluding specified feeds and concentrates; Schedule II reclassifies fruit pulp or fruit juice based drinks (excluding carbonated beverages with fruit juice) and covers mathematical, geometry and colour boxes; Schedule III treats denatured ethyl alcohol and other spirits as taxable while excepting ethyl alcohol supplied for motor spirit blending.
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