GST classification excludes synthetic filament yarns from listed goods, altering schedule treatment for those items. GST treatment establishes that listed tariff headings are taxable under Schedule 3 at the prescribed rate until 21-09-2025, with Item 117 expressly excluding synthetic filament yarns from its coverage so the item applies to all goods other than synthetic filament yarns; the wording reflects an amendment that previously listed synthetic filament yarns by example.
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Provisions expressly mentioned in the judgment/order text.
GST classification excludes synthetic filament yarns from listed goods, altering schedule treatment for those items.
GST treatment establishes that listed tariff headings are taxable under Schedule 3 at the prescribed rate until 21-09-2025, with Item 117 expressly excluding synthetic filament yarns from its coverage so the item applies to all goods other than synthetic filament yarns; the wording reflects an amendment that previously listed synthetic filament yarns by example.
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