GST rate change: textile wicks and gas-mantle fabrics now subject to reduced rate under recent notification. Imposition of GST @ 5% on textile wicks (woven, plaited or knitted) for lamps, stoves, lighters, candles or the like, and on incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated, as listed in the Schedule, effected by the integrated tax rate notification cited as the operative authority and effective date for the rate change.
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Provisions expressly mentioned in the judgment/order text.
GST rate change: textile wicks and gas-mantle fabrics now subject to reduced rate under recent notification.
Imposition of GST @ 5% on textile wicks (woven, plaited or knitted) for lamps, stoves, lighters, candles or the like, and on incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated, as listed in the Schedule, effected by the integrated tax rate notification cited as the operative authority and effective date for the rate change.
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