GST rate alteration: schedule entry for certain prepared sheep and lamb leather was omitted by notification, changing taxable classification. Entry 4112 in Schedule 1 originally subjected certain further prepared sheep or lamb leather to GST @ 5% until 21-09-2025; the tariff covered leather further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114. This schedule entry was omitted by Notification No. 6/2022-Integrated Tax (Rate) effective 18-07-2022, having been inserted earlier by a 2017 integrated tax rate notification.
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GST rate alteration: schedule entry for certain prepared sheep and lamb leather was omitted by notification, changing taxable classification.
Entry 4112 in Schedule 1 originally subjected certain further prepared sheep or lamb leather to GST @ 5% until 21-09-2025; the tariff covered leather further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114. This schedule entry was omitted by Notification No. 6/2022-Integrated Tax (Rate) effective 18-07-2022, having been inserted earlier by a 2017 integrated tax rate notification.
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