GST schedule omission removes a listed goods entry, changing classification and requiring re-evaluation of taxable treatment. An entry for goods formerly described as watch cases and parts thereof (item 9111) was omitted by notification, removing that scheduled classification and thereby altering the statutory catalogue of taxable goods and necessitating reclassification for supply and compliance purposes.
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Provisions expressly mentioned in the judgment/order text.
GST schedule omission removes a listed goods entry, changing classification and requiring re-evaluation of taxable treatment.
An entry for goods formerly described as watch cases and parts thereof (item 9111) was omitted by notification, removing that scheduled classification and thereby altering the statutory catalogue of taxable goods and necessitating reclassification for supply and compliance purposes.
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