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        4205

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        GST classification change: Schedule 4 item for leather articles excised, altering their GST treatment and tariff status. Entry 4205 of Schedule 4 carried a 28% GST on specified goods until 21-09-2025; that entry was omitted by a notification effective mid-November 2017. Before omission the entry covered 'Other articles of leather or of composition leather,' so the amendment removed that tariff classification and changed the GST treatment of those leather articles.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST classification change: Schedule 4 item for leather articles excised, altering their GST treatment and tariff status.

                                Entry 4205 of Schedule 4 carried a 28% GST on specified goods until 21-09-2025; that entry was omitted by a notification effective mid-November 2017. Before omission the entry covered "Other articles of leather or of composition leather," so the amendment removed that tariff classification and changed the GST treatment of those leather articles.


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