Omission of a schedule entry changes GST coverage for ceramic and household articles after a statutory notification. Omission of a goods entry from the GST schedule by notification removed the prior tariff description covering ceramic tableware, kitchenware and other household and toilet articles other than of porcelain or china, thereby altering the GST treatment and superseding the earlier schedule text and its stated exclusions.
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Provisions expressly mentioned in the judgment/order text.
Omission of a schedule entry changes GST coverage for ceramic and household articles after a statutory notification.
Omission of a goods entry from the GST schedule by notification removed the prior tariff description covering ceramic tableware, kitchenware and other household and toilet articles other than of porcelain or china, thereby altering the GST treatment and superseding the earlier schedule text and its stated exclusions.
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