GST on olive oil and its fractions now attracts a concessional rate under the schedule, limited to unmodified products. GST @ 5% is applied to olive oil and its fractions, whether or not refined, provided they are not chemically modified; this concessional rate is specified in Schedule I and notified with an effective date.
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Provisions expressly mentioned in the judgment/order text.
GST on olive oil and its fractions now attracts a concessional rate under the schedule, limited to unmodified products.
GST @ 5% is applied to olive oil and its fractions, whether or not refined, provided they are not chemically modified; this concessional rate is specified in Schedule I and notified with an effective date.
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