GST classification: Schedule goods remain subject to the specified high rate; sanitary fixtures were omitted by notification. Goods under the specified tariff entry are subject to the Schedule high GST rate until the stated expiry; previously enumerated sanitary fixtures (ceramic sinks, wash basins, pedestals, baths, bidets, water closet pans, flushing cisterns and urinals) were omitted by a notification effective mid-November 2017, which altered the tariff wording and scope.
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Provisions expressly mentioned in the judgment/order text.
GST classification: Schedule goods remain subject to the specified high rate; sanitary fixtures were omitted by notification.
Goods under the specified tariff entry are subject to the Schedule high GST rate until the stated expiry; previously enumerated sanitary fixtures (ceramic sinks, wash basins, pedestals, baths, bidets, water closet pans, flushing cisterns and urinals) were omitted by a notification effective mid-November 2017, which altered the tariff wording and scope.
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