GST classification confirms mathematical, geometry and colour boxes remain taxable at the prescribed rate under amended notification. Mathematical boxes, geometry boxes and colour boxes are classified under tariff entries 7310 or 7326 and attract GST under the goods schedule at the prescribed rate; a subsequent notification amended the schedule description by removing pencil sharpeners, thereby limiting the taxable scope to the listed boxes as described.
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Provisions expressly mentioned in the judgment/order text.
GST classification confirms mathematical, geometry and colour boxes remain taxable at the prescribed rate under amended notification.
Mathematical boxes, geometry boxes and colour boxes are classified under tariff entries 7310 or 7326 and attract GST under the goods schedule at the prescribed rate; a subsequent notification amended the schedule description by removing pencil sharpeners, thereby limiting the taxable scope to the listed boxes as described.
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