GST rate notification amended to revise entries for ethyl alcohol, fruit drinks, residues, and stationery boxes under Assam tax schedules. Amendment made to the Assam State GST rate notification by substituting specified entries in Schedule I at 2.5%, Schedule II at 6%, and Schedule III at 9%. The revised entries cover ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit, bran and other cereal or leguminous residues, fruit pulp or fruit juice based drinks excluding carbonated variants, and mathematical, geometry and colour boxes. Denatured ethyl alcohol and other spirits are also reclassified with an exclusion for ethyl alcohol supplied for blending with petrol.
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Provisions expressly mentioned in the judgment/order text.
GST rate notification amended to revise entries for ethyl alcohol, fruit drinks, residues, and stationery boxes under Assam tax schedules.
Amendment made to the Assam State GST rate notification by substituting specified entries in Schedule I at 2.5%, Schedule II at 6%, and Schedule III at 9%. The revised entries cover ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit, bran and other cereal or leguminous residues, fruit pulp or fruit juice based drinks excluding carbonated variants, and mathematical, geometry and colour boxes. Denatured ethyl alcohol and other spirits are also reclassified with an exclusion for ethyl alcohol supplied for blending with petrol.
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