GST concessional rate for LPG supplied to non domestic exempted customers by designated oil PSUs continues under specified tariff codes. Tariff items 2711 12 00, 2711 13 00 and 2711 19 10 are subject to GST at 5% for supplies of liquefied propane and butane mixtures and related LPG to non domestic exempted category customers when supplied by the designated oil public sector undertakings; the entry includes amendment and corrigendum notes revising chapter headings and tariff code nomenclature.
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 concessional rate for LPG supplied to non domestic exempted customers by designated oil PSUs continues under specified tariff codes.
Tariff items 2711 12 00, 2711 13 00 and 2711 19 10 are subject to GST at 5% for supplies of liquefied propane and butane mixtures and related LPG to non domestic exempted category customers when supplied by the designated oil public sector undertakings; the entry includes amendment and corrigendum notes revising chapter headings and tariff code nomenclature.
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