GST on leather goods: scheduled tax treatment retained despite omission of prior descriptive classification language. Goods under tariff heading 4112 are taxable under Schedule 2 at a Goods and Services Tax rate of 12% until 21-09-2025; the previous descriptive text concerning prepared sheep or lamb leather (excluding heading 4114) was omitted by notification, changing the classification description while maintaining the scheduled tax treatment.
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GST on leather goods: scheduled tax treatment retained despite omission of prior descriptive classification language.
Goods under tariff heading 4112 are taxable under Schedule 2 at a Goods and Services Tax rate of 12% until 21-09-2025; the previous descriptive text concerning prepared sheep or lamb leather (excluding heading 4114) was omitted by notification, changing the classification description while maintaining the scheduled tax treatment.
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