GST rate notification increases tax on vulcanised rubber apparel, excluding surgical gloves, effective from the notified date. Imposition of GST at 18% on articles of apparel and clothing accessories of vulcanised rubber (excluding hard rubber), including gloves, mittens and mitts, with surgical gloves expressly excluded; the change is effected by an IGST rate notification which specifies the Schedule II classification and the notified effective date for the revised taxation treatment.
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Provisions expressly mentioned in the judgment/order text.
GST rate notification increases tax on vulcanised rubber apparel, excluding surgical gloves, effective from the notified date.
Imposition of GST at 18% on articles of apparel and clothing accessories of vulcanised rubber (excluding hard rubber), including gloves, mittens and mitts, with surgical gloves expressly excluded; the change is effected by an IGST rate notification which specifies the Schedule II classification and the notified effective date for the revised taxation treatment.
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