Omission of specified mastics and putties from GST schedule changes their tax classification and applicable supply treatment. Item 3214 described various putties, resin cements, caulking compounds, painters' fillings and non-refractory surfacing preparations; that Schedule entry was omitted by notification No. 19/2018 with effect from 27-07-2018, making the prior listing inoperative while retaining the earlier description for classification reference.
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Omission of specified mastics and putties from GST schedule changes their tax classification and applicable supply treatment.
Item 3214 described various putties, resin cements, caulking compounds, painters' fillings and non-refractory surfacing preparations; that Schedule entry was omitted by notification No. 19/2018 with effect from 27-07-2018, making the prior listing inoperative while retaining the earlier description for classification reference.
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