GST applicability on plaited hats and headgear: classification triggers levy under notified schedule and effective commencement. Goods described as hats and other headgear plaited or made by assembling strips of any material (whether or not lined or trimmed) are classified under tariff heading 6504 00 00 and attract GST at the rate specified in the notified schedule, operative from the commencement date stated in the referenced notification.