GST exemption for sarkanda muddhas and vegetable-material brooms takes effect under recent rate notification, removing tax liability. Exemption from GST applies to muddhas made of sarkanda and to brooms or brushes consisting of twigs or other vegetable materials, bound together, with or without handles; the exemption is effected by Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 and comes into force on 22-09-2025, removing these specified items from the integrated tax rate schedule.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for sarkanda muddhas and vegetable-material brooms takes effect under recent rate notification, removing tax liability.
Exemption from GST applies to muddhas made of sarkanda and to brooms or brushes consisting of twigs or other vegetable materials, bound together, with or without handles; the exemption is effected by Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 and comes into force on 22-09-2025, removing these specified items from the integrated tax rate schedule.
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