GST rate on specified goods remains applicable until the stated expiry despite omission of the tariff item. Tariff item 0202 is omitted from the schedule; it previously described frozen meat of bovine animals put up in unit containers by notification no. 43/2017 effective 15-11-2017. The schedule records GST @ 12% on Schedule 2 goods applicable up to 21-09-2025, signifying the tax classification and rate for the goods category despite the item's omission.
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Provisions expressly mentioned in the judgment/order text.
GST rate on specified goods remains applicable until the stated expiry despite omission of the tariff item.
Tariff item 0202 is omitted from the schedule; it previously described frozen meat of bovine animals put up in unit containers by notification no. 43/2017 effective 15-11-2017. The schedule records GST @ 12% on Schedule 2 goods applicable up to 21-09-2025, signifying the tax classification and rate for the goods category despite the item's omission.
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