GST schedule omission removes concessional rate for specified fish products, altering their tax treatment under law. Goods under tariff heading 0305 were omitted from Schedule 1 by notification, removing the prior concessional GST treatment; the Schedule had previously described the items as fish dried, salted or in brine, smoked fish, and flours, meals and pellets of fish fit for human consumption.
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 schedule omission removes concessional rate for specified fish products, altering their tax treatment under law.
Goods under tariff heading 0305 were omitted from Schedule 1 by notification, removing the prior concessional GST treatment; the Schedule had previously described the items as fish dried, salted or in brine, smoked fish, and flours, meals and pellets of fish fit for human consumption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.