GST on leather apparel applies under schedule classification, excluding sports gloves, impacting tax classification and compliance requirements. Articles of apparel and clothing accessories of leather or composition leather are classified under the schedule for GST with an applicable rate, while gloves specially designed for use in sports are excluded; this schedule classification, introduced by a notifying amendment, governs tax classification and supplier compliance.
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Provisions expressly mentioned in the judgment/order text.
GST on leather apparel applies under schedule classification, excluding sports gloves, impacting tax classification and compliance requirements.
Articles of apparel and clothing accessories of leather or composition leather are classified under the schedule for GST with an applicable rate, while gloves specially designed for use in sports are excluded; this schedule classification, introduced by a notifying amendment, governs tax classification and supplier compliance.
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