GST exemption for de-oiled rice bran under a designated tariff heading maintained, subject to notified amendments. Exemption from GST applies to de-oiled rice bran classified under the specified tariff heading, granting tax-free treatment under the schedule entry. The exemption commences from the date specified in the inserting notification and remains effective until the schedule end date. The tariff heading reference was revised by subsequent notifications, which amended the heading citation recorded in the schedule.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for de-oiled rice bran under a designated tariff heading maintained, subject to notified amendments.
Exemption from GST applies to de-oiled rice bran classified under the specified tariff heading, granting tax-free treatment under the schedule entry. The exemption commences from the date specified in the inserting notification and remains effective until the schedule end date. The tariff heading reference was revised by subsequent notifications, which amended the heading citation recorded in the schedule.
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