GST omission of specified prepared bovine and equine leather removes its prior Schedule 2 taxable classification. Item 4107 in Schedule 2, which imposed GST at 12% on 'leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split,' excluding heading 4114, was omitted by notification no. 43/2017 with effect from 15-11-2017, thereby deleting that entry and removing its prior taxable classification.
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GST omission of specified prepared bovine and equine leather removes its prior Schedule 2 taxable classification.
Item 4107 in Schedule 2, which imposed GST at 12% on "leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split," excluding heading 4114, was omitted by notification no. 43/2017 with effect from 15-11-2017, thereby deleting that entry and removing its prior taxable classification.
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