GST on tapioca preparations subject to concessional rate under schedule classification for specified product forms. Concessional GST applies to tapioca and substitutes prepared from starch in the form of flakes, grains, pearls, siftings or similar forms (sabudana), listed in Schedule 1 and attracting the concessional rate specified for that schedule, with temporal applicability limited to the schedule's stated end date.
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Provisions expressly mentioned in the judgment/order text.
GST on tapioca preparations subject to concessional rate under schedule classification for specified product forms.
Concessional GST applies to tapioca and substitutes prepared from starch in the form of flakes, grains, pearls, siftings or similar forms (sabudana), listed in Schedule 1 and attracting the concessional rate specified for that schedule, with temporal applicability limited to the schedule's stated end date.
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