The Central Government, under the Union Territory Goods and Services Tax Act, introduces amendments to notification No. 2/2017.
Tamarind dried and plates/cups made from leaves, flowers, or bark are included as separate items in the Schedule.
Tamarind dried is added after serial number 57, and plates/cups from natural materials after serial number 114B.
Effective from October 1, 2019, this amendment aims to clarify tax rates for these specific products.
Ruchi Bisht, Under Secretary to the Government of India, oversees the implementation of this notification.
The principal notification, last amended in December 2018, sets the framework for these changes.