GST classification of specified animal fats governs taxable treatment under schedule provision after omission of prior descriptive wording. Entry 0209 classifies specified animal fats under Schedule 2 and prescribes GST at 12% on those goods; the previously detailed descriptive wording identifying pig fat and poultry fat was omitted by notification, altering the descriptive basis for tariff classification and the application of the schedule provision.
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GST classification of specified animal fats governs taxable treatment under schedule provision after omission of prior descriptive wording.
Entry 0209 classifies specified animal fats under Schedule 2 and prescribes GST at 12% on those goods; the previously detailed descriptive wording identifying pig fat and poultry fat was omitted by notification, altering the descriptive basis for tariff classification and the application of the schedule provision.
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