GST entry omission for composition leather alters rate applicability after notification, requiring suppliers to update tax treatment. Omission of the Schedule entry for composition leather, including slabs, sheets, strips and related parings, waste and dust, via a mid July 2022 notification superseded the earlier 2017 insertion; the specific Schedule description no longer governs tax treatment and taxpayers must rely on current tariff and notifications for applicable GST treatment.
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Provisions expressly mentioned in the judgment/order text.
GST entry omission for composition leather alters rate applicability after notification, requiring suppliers to update tax treatment.
Omission of the Schedule entry for composition leather, including slabs, sheets, strips and related parings, waste and dust, via a mid July 2022 notification superseded the earlier 2017 insertion; the specific Schedule description no longer governs tax treatment and taxpayers must rely on current tariff and notifications for applicable GST treatment.
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