Gst on glass bangles and notification 21/2018

KAUSHAL (123) (67 Points)

28 July 2018  

I THINK THERE IS SOME MISTAKE IN NOTIFICATION 21/2018 CENTRAL TAX (RATE)
AS THE PARA IN NOTIFICATION SAYS     “it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the descripttion of which is specified in column (3) of the Table below.
WHY IT IS SAYING EXEMPTS???? I THINK THIS IS NOTIFICATION REGARDING CONCESSIONS IN RATE…. PLEASE CLARIFY….
ALSO IN ENTRY 23 OF THE TABLE IN NOTIFICATION —- IT INCLUDE THE WORD BANGLES— IT WAS EARLIER EXEMPT UNDER NOTIFICATION 02/2017, THEN NOW IT IS SHOWING UNDER 2.5% IT IS NOW LIABLE FOR TAX ??? PLEASE CLARIFY