GST on articles of asphalt classified in Schedule three attracts a specified tax rate under notification. Articles of asphalt or similar material, including petroleum bitumen and coal tar pitch, are classified for levy under the schedule and subjected to the notified GST rate; this classification and tax treatment were inserted by the cited notification and remain applicable for the specified period, establishing the schedule-based basis for taxation and compliance of such asphalt 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.
GST on articles of asphalt classified in Schedule three attracts a specified tax rate under notification.
Articles of asphalt or similar material, including petroleum bitumen and coal tar pitch, are classified for levy under the schedule and subjected to the notified GST rate; this classification and tax treatment were inserted by the cited notification and remain applicable for the specified period, establishing the schedule-based basis for taxation and compliance of such asphalt products.
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