GST classification of composition leather attracts scheduled integrated tax rate after notification expanding taxable goods under Schedule. Composition leather, including slabs, sheets, strips, parings and other waste not suitable for manufacture of leather articles, and leather dust, powder and flour, is listed as a taxable good under Schedule 2 for GST; the Schedule entry covers composition leather whether or not in rolls and was inserted by notification with a stated commencement and validity period.
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 of composition leather attracts scheduled integrated tax rate after notification expanding taxable goods under Schedule.
Composition leather, including slabs, sheets, strips, parings and other waste not suitable for manufacture of leather articles, and leather dust, powder and flour, is listed as a taxable good under Schedule 2 for GST; the Schedule entry covers composition leather whether or not in rolls and was inserted by notification with a stated commencement and validity period.
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