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        Goods classification under Schedule 2 updated; GST applicability and prior description of frozen edible offal in unit containers amended. Schedule 2 classifies certain edible offal items as subject to GST @ 12% until 21-09-2025; the prior descriptor identifying frozen edible offal of specified animals in unit containers was omitted by notification no. 43/2017 dated 14-11-2017 (effective 15-11-2017), changing the tariff description and its applicability to those packaged frozen offal products.
                          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.

                                Goods classification under Schedule 2 updated; GST applicability and prior description of frozen edible offal in unit containers amended.

                                Schedule 2 classifies certain edible offal items as subject to GST @ 12% until 21-09-2025; the prior descriptor identifying frozen edible offal of specified animals in unit containers was omitted by notification no. 43/2017 dated 14-11-2017 (effective 15-11-2017), changing the tariff description and its applicability to those packaged frozen offal products.


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