GST on soya bean oil applies as a concessional rate under Schedule, subject to a temporary expiry provision. Application of GST at 5% to soya-bean oil and its fractions is provided under Schedule 1, covering oil whether or not refined but excluding chemically modified products; the concessional rate is temporally limited through 21-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST on soya bean oil applies as a concessional rate under Schedule, subject to a temporary expiry provision.
Application of GST at 5% to soya-bean oil and its fractions is provided under Schedule 1, covering oil whether or not refined but excluding chemically modified products; the concessional rate is temporally limited through 21-09-2025.
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