GST on glass beads remains at a reduced rate under Schedule 1 until the scheduled expiry, affecting tax classification. Glass beads are listed in Schedule 1 and attract a concessional GST rate of 5% until 21-09-2025; suppliers must apply that rate, account for it in returns, and observe the temporal limitation on rate applicability.
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Provisions expressly mentioned in the judgment/order text.
GST on glass beads remains at a reduced rate under Schedule 1 until the scheduled expiry, affecting tax classification.
Glass beads are listed in Schedule 1 and attract a concessional GST rate of 5% until 21-09-2025; suppliers must apply that rate, account for it in returns, and observe the temporal limitation on rate applicability.
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