GST exemption on hulled cereal grains takes effect after notification; supplies become exempt from integrated tax. Exemption from Goods and Services Tax is announced for hulled cereal grains, rendering supplies of such goods exempt from integrated tax with effect from the implementation date specified by the notification. The change removes taxable status of hulled cereal grains under the integrated tax rate schedule and prescribes the exemption and its commencement for administration and compliance.
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Provisions expressly mentioned in the judgment/order text.
GST exemption on hulled cereal grains takes effect after notification; supplies become exempt from integrated tax.
Exemption from Goods and Services Tax is announced for hulled cereal grains, rendering supplies of such goods exempt from integrated tax with effect from the implementation date specified by the notification. The change removes taxable status of hulled cereal grains under the integrated tax rate schedule and prescribes the exemption and its commencement for administration and compliance.
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