GST rate on molluscs and aquatic invertebrates modified after notification redefining taxable classifications under schedule changes. A tariff entry addressing molluscs and aquatic invertebrates records GST applicability under the Schedule until 21-09-2025; the Schedule's text was amended by a notification that omitted earlier descriptive language covering frozen, dried, salted or in brine forms and flours, meals and pellets fit for human consumption, thereby altering the scope of the taxable descriptions.
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Provisions expressly mentioned in the judgment/order text.
GST rate on molluscs and aquatic invertebrates modified after notification redefining taxable classifications under schedule changes.
A tariff entry addressing molluscs and aquatic invertebrates records GST applicability under the Schedule until 21-09-2025; the Schedule's text was amended by a notification that omitted earlier descriptive language covering frozen, dried, salted or in brine forms and flours, meals and pellets fit for human consumption, thereby altering the scope of the taxable descriptions.
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