GST classification of whips and riding-crops confirms their taxation under Schedule 2 at the prescribed rate until the listing expires. Whips, riding-crops and the like are specified as taxable goods under Schedule 2 and attract the prescribed GST rate for that entry until the schedule's listed expiry. The entry was amended by Notification No. 25/2018-Integrated Tax (Rate) effective 1-1-2019, narrowing the description which formerly read 'walking-sticks, seat-sticks, whips, riding-crops and the like'.