GST on unspecified goods under Schedule three applies, with clarifications for fish soluble paste and certificate scrips. GST applies at the Schedule 3 rate to goods not specified in Schedules I, II, IV, V or VI; administrative circulars provide clarifications on classification and rate applicability for Fish Soluble Paste and for certificate scrips such as Priority Sector Lending Certificates and Renewable Energy Certificates, identifying the applicable treatment and temporal scope.
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Provisions expressly mentioned in the judgment/order text.
GST on unspecified goods under Schedule three applies, with clarifications for fish soluble paste and certificate scrips.
GST applies at the Schedule 3 rate to goods not specified in Schedules I, II, IV, V or VI; administrative circulars provide clarifications on classification and rate applicability for Fish Soluble Paste and for certificate scrips such as Priority Sector Lending Certificates and Renewable Energy Certificates, identifying the applicable treatment and temporal scope.
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