GST on enzymes classified as goods under schedule provisions remains subject to the notified rate until expiry. Enzymes and prepared enzymes are classified as goods under the relevant schedule entry and attract GST at the notified rate; this tax treatment applies for the notified period and will require fresh notification or lapse upon expiry.
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 enzymes classified as goods under schedule provisions remains subject to the notified rate until expiry.
Enzymes and prepared enzymes are classified as goods under the relevant schedule entry and attract GST at the notified rate; this tax treatment applies for the notified period and will require fresh notification or lapse upon expiry.
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