Circular
|
Circular No. |
Subject |
| Clarification regarding GST rates & classification (goods) |
Finance Act
| 30.03.2022 Section 117 (I) | No central tax shall be levied or collected in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive). |