CGST rate amendment updates tariff classification entries and alters central tax treatment for specified petroleum product headings. Amendment to the CGST rate schedule substitutes the column (2) entries at two serial numbers in Schedule I (2.5%), replacing existing tariff classifications for specified petroleum crude oil headings; the change is limited to substitution of those entries in Notification No. 1/2017-Central Tax (Rate) and takes effect from the fourth day of January, 2024.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CGST rate amendment updates tariff classification entries and alters central tax treatment for specified petroleum product headings.
Amendment to the CGST rate schedule substitutes the column (2) entries at two serial numbers in Schedule I (2.5%), replacing existing tariff classifications for specified petroleum crude oil headings; the change is limited to substitution of those entries in Notification No. 1/2017-Central Tax (Rate) and takes effect from the fourth day of January, 2024.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.