GST classification for prepared sheep or lamb leather establishes specified indirect tax rate and excludes goods under a separate heading. Leather of sheep or lamb further prepared after tanning or crusting, including parchment-dressed leather without wool on and whether or not split, is taxable under the GST schedule at the specified rate, with an express exclusion for leather falling under the other identified tariff heading; the entry was inserted by a subsequent notification amending the rate schedule.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification for prepared sheep or lamb leather establishes specified indirect tax rate and excludes goods under a separate heading.
Leather of sheep or lamb further prepared after tanning or crusting, including parchment-dressed leather without wool on and whether or not split, is taxable under the GST schedule at the specified rate, with an express exclusion for leather falling under the other identified tariff heading; the entry was inserted by a subsequent notification amending the rate schedule.
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