GST exemption for salt covers table salt, sodium chloride and seawater, preserving an inclusive product description. GST exemption applies to salt products, including table salt, denatured salt and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents, and also covers sea water; the exemption is subject to a specified temporal limit and an amending notification which replaced earlier wording that had read as salt of all types.
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 exemption for salt covers table salt, sodium chloride and seawater, preserving an inclusive product description.
GST exemption applies to salt products, including table salt, denatured salt and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents, and also covers sea water; the exemption is subject to a specified temporal limit and an amending notification which replaced earlier wording that had read as salt of all types.
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