GST classification for vegetable products confirms reduced rate on specified items; henna classification clarified by circular. Tariff Heading 1404 covers vegetable products not elsewhere specified or included and lists examples such as cotton linters, soap nuts, seeds, pips, hulls and unworked coconut shell, with these items subject to a reduced GST rate under Schedule I until the notified sunset. The provision excludes certain subheadings, and a circular provides clarification on the classification and GST treatment of henna powder and henna leaves.
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Provisions expressly mentioned in the judgment/order text.
GST classification for vegetable products confirms reduced rate on specified items; henna classification clarified by circular.
Tariff Heading 1404 covers vegetable products not elsewhere specified or included and lists examples such as cotton linters, soap nuts, seeds, pips, hulls and unworked coconut shell, with these items subject to a reduced GST rate under Schedule I until the notified sunset. The provision excludes certain subheadings, and a circular provides clarification on the classification and GST treatment of henna powder and henna leaves.
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