GST classification for broomsticks updated to define scope and exclusion, with a specified temporary rate and amendment noted. Classification under tariff heading 9603 covers broomsticks other than those under subheading 9603 10 00 and applies a concessional GST @ 5% to broomsticks within that scope, with the concession expressed as time limited; the provision records an amending notification that replaced earlier wording referencing the specific subheading label for broomstick.
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Provisions expressly mentioned in the judgment/order text.
GST classification for broomsticks updated to define scope and exclusion, with a specified temporary rate and amendment noted.
Classification under tariff heading 9603 covers broomsticks other than those under subheading 9603 10 00 and applies a concessional GST @ 5% to broomsticks within that scope, with the concession expressed as time limited; the provision records an amending notification that replaced earlier wording referencing the specific subheading label for broomstick.
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