GST exemption for specified fresh or chilled goods removes integrated tax liability under notification effective immediately. Specified goods under codes 0304, 0306, 0307, 0308 and 0309 supplied fresh or chilled are exempt from GST by notification, removing Integrated Tax liability for those listed Harmonized System categories and applying from the notification's effective date.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for specified fresh or chilled goods removes integrated tax liability under notification effective immediately.
Specified goods under codes 0304, 0306, 0307, 0308 and 0309 supplied fresh or chilled are exempt from GST by notification, removing Integrated Tax liability for those listed Harmonized System categories and applying from the notification's effective date.
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