GST rate change on transfers of decalcomanias takes effect under Schedule II per the issued notification. Imposition of Goods and Services Tax on transfers of decalcomanias is specified at a revised rate applicable from the notified effective date, with the item classified under Schedule II as a taxable supply of goods; the referenced notification prescribes the applicable IGST rate and formalizes the tariff amendment.
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Provisions expressly mentioned in the judgment/order text.
GST rate change on transfers of decalcomanias takes effect under Schedule II per the issued notification.
Imposition of Goods and Services Tax on transfers of decalcomanias is specified at a revised rate applicable from the notified effective date, with the item classified under Schedule II as a taxable supply of goods; the referenced notification prescribes the applicable IGST rate and formalizes the tariff amendment.
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