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        GST

        1905 32

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        GST classification change for waffles and wafers: entry omitted by notification, altering applicable schedule and tax treatment. Tariff item 1905 32 was placed in Schedule 4 attracting the highest GST rate; that entry was omitted by notification no. 43/2017, and prior to omission the description read 'Waffles and wafers coated with chocolate or containing chocolate.'
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST classification change for waffles and wafers: entry omitted by notification, altering applicable schedule and tax treatment.

                                Tariff item 1905 32 was placed in Schedule 4 attracting the highest GST rate; that entry was omitted by notification no. 43/2017, and prior to omission the description read "Waffles and wafers coated with chocolate or containing chocolate."


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