Seeks to amend notification No. 1125-F.T. dated 28th June, 2017 which inter alia prescribes change of rate of taxes in respect of molasses, spirits for industrial use, etc. - 2155-F.T. - West Bengal SGST
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GST rate changes: reclassifies molasses, specified millet flour products and industrial spirits, and omits a prior schedule entry. Amends Department Notification No. 1125-F.T. to modify GST schedule entries: inserts molasses and a specified millet flour food preparation into a lower-rated schedule, revises an existing heading to include that millet flour product, adds spirits for industrial use into an intermediate-rated schedule, and omits a specified entry from a higher-rated schedule. The amendments take effect retrospectively from an earlier notified date under powers of the West Bengal Goods and Services Tax Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
GST rate changes: reclassifies molasses, specified millet flour products and industrial spirits, and omits a prior schedule entry.
Amends Department Notification No. 1125-F.T. to modify GST schedule entries: inserts molasses and a specified millet flour food preparation into a lower-rated schedule, revises an existing heading to include that millet flour product, adds spirits for industrial use into an intermediate-rated schedule, and omits a specified entry from a higher-rated schedule. The amendments take effect retrospectively from an earlier notified date under powers of the West Bengal Goods and Services Tax Act, 2017.
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