GST classification for specified Schedule goods updated; chocolate and cocoa preparations removed from that schedule. Goods listed in Schedule 4 were subject to a specified high-rate GST classification until the schedule's operative cutoff date. The item 'Chocolates and other food preparations containing cocoa' has been omitted from Schedule 4 by a subsequent notification, effecting its removal from that listing and changing its classification status; this omission represents an administrative amendment to the tax schedule rather than a judicial determination.
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Provisions expressly mentioned in the judgment/order text.
GST classification for specified Schedule goods updated; chocolate and cocoa preparations removed from that schedule.
Goods listed in Schedule 4 were subject to a specified high-rate GST classification until the schedule's operative cutoff date. The item "Chocolates and other food preparations containing cocoa" has been omitted from Schedule 4 by a subsequent notification, effecting its removal from that listing and changing its classification status; this omission represents an administrative amendment to the tax schedule rather than a judicial determination.
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