Omission of GST schedule entry rescinds the specified tax rate for mineral oil additives following a subsequent notification. Omission of a specific goods entry from the GST schedules removed the prior taxable classification and rate that applied to prepared additives for mineral oils and like liquids. The entry had previously covered anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives for mineral oils (including gasoline) or other liquids used for the same purposes, and was omitted by a subsequent notification, altering their tax treatment.
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.
Omission of GST schedule entry rescinds the specified tax rate for mineral oil additives following a subsequent notification.
Omission of a specific goods entry from the GST schedules removed the prior taxable classification and rate that applied to prepared additives for mineral oils and like liquids. The entry had previously covered anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives for mineral oils (including gasoline) or other liquids used for the same purposes, and was omitted by a subsequent notification, altering their tax treatment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.