GST exemption for rakhi items excluding certain manufactured goods alters supply classification and tax liability for suppliers. An exemption from GST applies to rakhi goods, excluding rakhis made of goods falling under a specified tariff heading; the exemption removes GST liability on supplies of rakhi articles not composed of the excluded heading, and is implemented by an integrated tax rate notification prescribing the scope and exclusion based on tariff classification.
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 rakhi items excluding certain manufactured goods alters supply classification and tax liability for suppliers.
An exemption from GST applies to rakhi goods, excluding rakhis made of goods falling under a specified tariff heading; the exemption removes GST liability on supplies of rakhi articles not composed of the excluded heading, and is implemented by an integrated tax rate notification prescribing the scope and exclusion based on tariff classification.
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