Exemption scope expanded: notification widens recognised institutions and enlarges list of exempt goods including electronic items and footwear. Amendment broadens the exemption notification by substituting provisos to recognise supply by institutions recognised by the Khadi and Village Industries Commission or State Boards and units run with cash assistance from District Rural Development Agencies under the Integrated Rural Development Programme, and by replacing the prior limited list of electronic goods with an expanded table of specified exempt goods, including food preparations, soaps, footwear within a value limit, various electronic appliances and components, clocks and watches, and voltage stabilisers.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope expanded: notification widens recognised institutions and enlarges list of exempt goods including electronic items and footwear.
Amendment broadens the exemption notification by substituting provisos to recognise supply by institutions recognised by the Khadi and Village Industries Commission or State Boards and units run with cash assistance from District Rural Development Agencies under the Integrated Rural Development Programme, and by replacing the prior limited list of electronic goods with an expanded table of specified exempt goods, including food preparations, soaps, footwear within a value limit, various electronic appliances and components, clocks and watches, and voltage stabilisers.
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