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        GST

        6815

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        Omission of GST schedule entry removes a specified high-rate goods classification, reflecting a notification-driven amendment to goods description. An entry in Schedule Four relating to goods previously attracting a high GST rate is omitted by administrative notification, removing the descriptive classification of certain articles of stone and other mineral substances (including carbon fibres and peat articles) from the Schedule and thereby altering the application of the specified GST rate to those items.
                          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.

                                Omission of GST schedule entry removes a specified high-rate goods classification, reflecting a notification-driven amendment to goods description.

                                An entry in Schedule Four relating to goods previously attracting a high GST rate is omitted by administrative notification, removing the descriptive classification of certain articles of stone and other mineral substances (including carbon fibres and peat articles) from the Schedule and thereby altering the application of the specified GST rate to those items.


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