GST on fuel additives continues to apply under the listed schedule, covering anti knock and related preparations. Goods comprising anti knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti corrosive preparations and other prepared additives for mineral oils or for other liquids used for the same purposes are listed in the schedule entry and are subject to GST as specified; the entry was inserted by notification no. 43/2017 with its operative commencement noted in the insertion.
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Provisions expressly mentioned in the judgment/order text.
GST on fuel additives continues to apply under the listed schedule, covering anti knock and related preparations.
Goods comprising anti knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti corrosive preparations and other prepared additives for mineral oils or for other liquids used for the same purposes are listed in the schedule entry and are subject to GST as specified; the entry was inserted by notification no. 43/2017 with its operative commencement noted in the insertion.
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