GST classification of percussion instruments attracts highest applicable schedule rate pending notified tariff amendment change. Tariff heading 9206 00 00 lists goods in Schedule 4 as subject to GST @ 28%, identifying those goods within the high GST slab and recording the applicable tariff scheduling and rate. The entry also notes that a prior descriptive phrase giving examples of percussion musical instruments was omitted by notification no. 43/2017, altering the heading's descriptive scope.