The CBIC vide Notification No. 15/2019- (CT Rate) dated September 30, 2019, in order to give effect to the recommendations made by GST Council in their 37th meeting, amended Notification No. 02/2017- (CT Rate) dated June 28, 2017 to exempt following products which were earlier taxable @5%:
- Tamarind dried
- Plates and cups made up of leaves/ flowers/bark.
This Notification is effective from October 01, 2019.
Similar Notifications are issued under UTGST and IGST Law.
Read more at:
Central Tax (rate) Notification: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-15-2019-cgst-rate-english.pdf;jsessionid=13E07BA443B2D81EBE24FF96CD8D60EC
Union Territory Tax (rate) Notification: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-15-2019-utgst-rate-english.pdf;jsessionid=13EAADB5F20DABD29290DC3ED210AF4A
Integarted Tax (rate) Notification: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-15-2019-igst-rate-english.pdf;jsessionid=153788A71A012DD1543B347FB42D60E1