GST on residual chemical products at specified rate under the schedule applies subject to listed waste exclusions. GST at 18% applies to residual products of the chemical and allied industries classified in Schedule 3 as 'not elsewhere specified or included,' operating as a residual classification for miscellaneous chemical industry outputs and excluding municipal waste, sewage sludge and other wastes identified in Note 6 of the schedule.
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Provisions expressly mentioned in the judgment/order text.
GST on residual chemical products at specified rate under the schedule applies subject to listed waste exclusions.
GST at 18% applies to residual products of the chemical and allied industries classified in Schedule 3 as "not elsewhere specified or included," operating as a residual classification for miscellaneous chemical industry outputs and excluding municipal waste, sewage sludge and other wastes identified in Note 6 of the schedule.
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