Tariff omission for cases and bags removes prior GST classification and alters tax treatment for listed containers. Tariff item 4202, formerly subject to a 28% GST, has been omitted by notification, removing from the schedule a broad list of trunks, suit-cases, vanity-cases, travelling-bags, handbags, wallets, purses and similar containers of leather, plastics sheeting, textile materials, vulcanised fibre or paperboard and items mainly covered with such materials, with specified exclusions for certain materials and product types.
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Tariff omission for cases and bags removes prior GST classification and alters tax treatment for listed containers.
Tariff item 4202, formerly subject to a 28% GST, has been omitted by notification, removing from the schedule a broad list of trunks, suit-cases, vanity-cases, travelling-bags, handbags, wallets, purses and similar containers of leather, plastics sheeting, textile materials, vulcanised fibre or paperboard and items mainly covered with such materials, with specified exclusions for certain materials and product types.
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