GST on wood tar products subject to revised rate, altering classification and compliance obligations for resin-based preparations. Specified wood- and resin-derived goods-wood tar, wood tar oils, wood creosote, wood naphtha, vegetable pitch, brewers' pitch and similar preparations based on rosin, resin acids or vegetable pitch-are placed in Schedule II and attract GST at 18%, with the effective date and applicable rate set out in the relevant notification.
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 on wood tar products subject to revised rate, altering classification and compliance obligations for resin-based preparations.
Specified wood- and resin-derived goods-wood tar, wood tar oils, wood creosote, wood naphtha, vegetable pitch, brewers' pitch and similar preparations based on rosin, resin acids or vegetable pitch-are placed in Schedule II and attract GST at 18%, with the effective date and applicable rate set out in the relevant notification.
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