GST on specified wooden articles attracts a concessional tax rate under the applicable schedule until the notified expiry. Supply of specified wooden articles listed-hoopwood; split poles; piles, pickets and stakes pointed but not sawn lengthwise; and roughly trimmed wooden sticks suitable for manufacture of walking-sticks, umbrellas, tool handles or the like-is taxable under Schedule 2 and subject to a concessional GST at 12% for the notified period ending 21-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST on specified wooden articles attracts a concessional tax rate under the applicable schedule until the notified expiry.
Supply of specified wooden articles listed-hoopwood; split poles; piles, pickets and stakes pointed but not sawn lengthwise; and roughly trimmed wooden sticks suitable for manufacture of walking-sticks, umbrellas, tool handles or the like-is taxable under Schedule 2 and subject to a concessional GST at 12% for the notified period ending 21-09-2025.
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