GST rate on slide fasteners: classification sets applicable tax rate and reflects recent schedule amendments and notifications. Tariff Item 9607 classifies slide fasteners and parts thereof as goods subject to the GST rate specified in Schedule 2. The item was inserted by Notification No. 19/2018 - Integrated Tax (Rate) w.e.f. 27-07-2018 and its wording was amended by Notification No. 14/2019 - IGST (Rate) dated 30-09-2019 w.e.f. 01-10-2019; the operative description is 'Slide fasteners and parts thereof.'
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Provisions expressly mentioned in the judgment/order text.
GST rate on slide fasteners: classification sets applicable tax rate and reflects recent schedule amendments and notifications.
Tariff Item 9607 classifies slide fasteners and parts thereof as goods subject to the GST rate specified in Schedule 2. The item was inserted by Notification No. 19/2018 - Integrated Tax (Rate) w.e.f. 27-07-2018 and its wording was amended by Notification No. 14/2019 - IGST (Rate) dated 30-09-2019 w.e.f. 01-10-2019; the operative description is "Slide fasteners and parts thereof."
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