GST classification: omission of artists colours from scheduled list alters tax applicability for those goods. Item 3213 addressed GST treatment of artists', students' and signboard painters' colours and similar preparations; an amendment revised the descriptive scope and notification no. 43/2017 subsequently omitted the entry effective mid-November 2017, thereby changing the statutory listing that determines GST applicability for those colour preparations.
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Provisions expressly mentioned in the judgment/order text.
GST classification: omission of artists colours from scheduled list alters tax applicability for those goods.
Item 3213 addressed GST treatment of artists', students' and signboard painters' colours and similar preparations; an amendment revised the descriptive scope and notification no. 43/2017 subsequently omitted the entry effective mid-November 2017, thereby changing the statutory listing that determines GST applicability for those colour preparations.
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