GST rate change for hand operated rubber roller under Schedule I takes effect following the integrated tax rate notification. Imposition of GST at a specified concessional rate for the commodity hand operated rubber roller by inclusion in Schedule I, operative from the stated commencement date as implemented by the cited integrated tax rate notification which prescribes the entry, effective date and classification of the item for GST purposes.
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Provisions expressly mentioned in the judgment/order text.
GST rate change for hand operated rubber roller under Schedule I takes effect following the integrated tax rate notification.
Imposition of GST at a specified concessional rate for the commodity hand operated rubber roller by inclusion in Schedule I, operative from the stated commencement date as implemented by the cited integrated tax rate notification which prescribes the entry, effective date and classification of the item for GST purposes.
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