GST classification for cocoa beans affirmed under Schedule, imposing the prescribed concessional rate for a limited period. Cocoa beans, whole or broken and raw or roasted, are taxable under Schedule 1 with the concessional GST rate specified in the Schedule, applicable for the stated limited period up to the Schedule's terminal date.
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Provisions expressly mentioned in the judgment/order text.
GST classification for cocoa beans affirmed under Schedule, imposing the prescribed concessional rate for a limited period.
Cocoa beans, whole or broken and raw or roasted, are taxable under Schedule 1 with the concessional GST rate specified in the Schedule, applicable for the stated limited period up to the Schedule's terminal date.
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