GST on festive and novelty entertainment articles applies under schedule provisions, attracting the standard taxable rate. GST applies to festive, carnival and entertainment articles, including conjuring tricks and novelty jokes, classified under Schedule 3 and subject to the Schedule-prescribed taxable rate; accompanying notes record a renumbering of the serial entry and its insertion by prior notification.
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Provisions expressly mentioned in the judgment/order text.
GST on festive and novelty entertainment articles applies under schedule provisions, attracting the standard taxable rate.
GST applies to festive, carnival and entertainment articles, including conjuring tricks and novelty jokes, classified under Schedule 3 and subject to the Schedule-prescribed taxable rate; accompanying notes record a renumbering of the serial entry and its insertion by prior notification.
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