GST on bidi wrapper leaves remains applicable under Schedule, attracting the specified rate until the notified date. Bidi wrapper leaves (tendu) are recorded as goods placed in the indicated tariff heading and, as a Schedule 3 good, attract GST at the specified rate for the notified period ending on the stated date; the entry identifies the product description, the Schedule classification, the applicable GST rate and the temporal scope of the levy.
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Provisions expressly mentioned in the judgment/order text.
GST on bidi wrapper leaves remains applicable under Schedule, attracting the specified rate until the notified date.
Bidi wrapper leaves (tendu) are recorded as goods placed in the indicated tariff heading and, as a Schedule 3 good, attract GST at the specified rate for the notified period ending on the stated date; the entry identifies the product description, the Schedule classification, the applicable GST rate and the temporal scope of the levy.
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