GST classification updated for certain goods; modelling pastes removed from scope by notification, altering tax treatment applicability. Certain goods listed under the goods schedule are designated to attract the specified high-rate GST treatment until the stated date; modelling pastes, including those put up for children's amusement, were omitted from the schedule by notification, excluding them from that treatment and altering their tax classification and scope.
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Provisions expressly mentioned in the judgment/order text.
GST classification updated for certain goods; modelling pastes removed from scope by notification, altering tax treatment applicability.
Certain goods listed under the goods schedule are designated to attract the specified high-rate GST treatment until the stated date; modelling pastes, including those put up for children's amusement, were omitted from the schedule by notification, excluding them from that treatment and altering their tax classification and scope.
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