GST rate on festive and entertainment articles now applies under Schedule II, effective from the stated notification change. Supply of festive, carnival and other entertainment articles, including conjuring tricks and novelty jokes, is classified under Schedule II and is subject to the newly prescribed GST rate from the effective date stated in the relevant notification; taxpayers must apply the Schedule II classification and the notified rate from that date.
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Provisions expressly mentioned in the judgment/order text.
GST rate on festive and entertainment articles now applies under Schedule II, effective from the stated notification change.
Supply of festive, carnival and other entertainment articles, including conjuring tricks and novelty jokes, is classified under Schedule II and is subject to the newly prescribed GST rate from the effective date stated in the relevant notification; taxpayers must apply the Schedule II classification and the notified rate from that date.
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