GST exemption for specified fresh nuts maintained under the integrated tax schedule after textual amendment. Exemption from GST applies to specified fresh nuts-almonds, hazelnuts (filberts), walnuts, chestnuts, pistachios, macadamia, kola, areca and pine nuts-whether or not shelled or peeled; a schedule amendment updated the entry's wording while retaining these categories.
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 exemption for specified fresh nuts maintained under the integrated tax schedule after textual amendment.
Exemption from GST applies to specified fresh nuts-almonds, hazelnuts (filberts), walnuts, chestnuts, pistachios, macadamia, kola, areca and pine nuts-whether or not shelled or peeled; a schedule amendment updated the entry's wording while retaining these categories.
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