GST classification change: omission of tariff entry for exercise equipment alters taxable status under Schedule four. The Schedule Four entry for tariff heading 9506, which described 'Articles and equipment for general physical exercise, gymnastics, athletics' and attracted GST at 28%, was omitted by notification no. 43/2017 effective 15-11-2017, removing that specific tariff description and leaving classification and taxable status to be determined under other tariff provisions and GST classification rules.