GST rate amendments revise classifications for alcohol, animal feed residues and fruit-based drinks effective January. Amendments substitute schedule entries to clarify taxable descriptions and rate application: ethyl alcohol supplied for blending is identified as supply to Oil Marketing Companies or petroleum refineries; bran, sharps and cereal residues redefined with specified exclusions; fruit pulp or fruit juice based drinks distinguished from carbonated fruit beverages; mathematical and geometry boxes reclassified; and denatured ethyl alcohol and other spirits listed separately excluding blending supplies. The changes amend three Schedules to align commodity scope with applicable GST rates and take effect from the first day of January.
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GST rate amendments revise classifications for alcohol, animal feed residues and fruit-based drinks effective January.
Amendments substitute schedule entries to clarify taxable descriptions and rate application: ethyl alcohol supplied for blending is identified as supply to Oil Marketing Companies or petroleum refineries; bran, sharps and cereal residues redefined with specified exclusions; fruit pulp or fruit juice based drinks distinguished from carbonated fruit beverages; mathematical and geometry boxes reclassified; and denatured ethyl alcohol and other spirits listed separately excluding blending supplies. The changes amend three Schedules to align commodity scope with applicable GST rates and take effect from the first day of January.
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