GST exemption for grain sorghum (non pre-packaged and labelled) now applicable, altering taxable status under integrated tax rate notification. Exemption from goods and services tax applies to grain sorghum when supplied other than in pre-packaged and labelled form, pursuant to the integrated tax rate notification referenced in the document; the notification delineates the commodity covered and limits the exemption to non pre-packaged, non labelled supplies, thereby altering the taxable status of such sorghum.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for grain sorghum (non pre-packaged and labelled) now applicable, altering taxable status under integrated tax rate notification.
Exemption from goods and services tax applies to grain sorghum when supplied other than in pre-packaged and labelled form, pursuant to the integrated tax rate notification referenced in the document; the notification delineates the commodity covered and limits the exemption to non pre-packaged, non labelled supplies, thereby altering the taxable status of such sorghum.
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