GST rate on toy balloons made of natural rubber latex remains concessional under schedule provisions following notified amendments. The entry applies preferential GST treatment to toy balloons made of natural rubber latex, designating them under the schedule for a reduced integrated tax rate until the stated expiry; successive notifications have amended its tariff heading and textual description, reflecting reclassification and formal insertion into the schedule.
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Provisions expressly mentioned in the judgment/order text.
GST rate on toy balloons made of natural rubber latex remains concessional under schedule provisions following notified amendments.
The entry applies preferential GST treatment to toy balloons made of natural rubber latex, designating them under the schedule for a reduced integrated tax rate until the stated expiry; successive notifications have amended its tariff heading and textual description, reflecting reclassification and formal insertion into the schedule.
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