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        1210 20 00

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        GST classification of hop cones updated; amended description alters taxable description and schedule applicability period. The tariff item covers hop cones in ground, powdered or pellet form and lupulin; this entry, as amended by notification no. 43/2017 effective 15-11-2017, attracts GST @ 5% under Schedule 1 and is applicable until 21-09-2025, replacing the earlier description that referred to 'dried, whether or not ground.'
                          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 classification of hop cones updated; amended description alters taxable description and schedule applicability period.

                                The tariff item covers hop cones in ground, powdered or pellet form and lupulin; this entry, as amended by notification no. 43/2017 effective 15-11-2017, attracts GST @ 5% under Schedule 1 and is applicable until 21-09-2025, replacing the earlier description that referred to "dried, whether or not ground."


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