GST on malt classified at a concessional rate under Schedule I following integrated tax notification; compliance required. Malt, whether or not roasted, is classified under Schedule I and attracts GST at 5% with effect from 22-09-2025 pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025; the entry specifies the commodity and applicable integrated tax rate under the Schedule.
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Provisions expressly mentioned in the judgment/order text.
GST on malt classified at a concessional rate under Schedule I following integrated tax notification; compliance required.
Malt, whether or not roasted, is classified under Schedule I and attracts GST at 5% with effect from 22-09-2025 pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025; the entry specifies the commodity and applicable integrated tax rate under the Schedule.
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