GST classification change: omission of fireworks entry alters tariff treatment and preserves high-rate taxation for pyrotechnic goods. Tariff heading 3604 had classified fireworks and related pyrotechnic articles as attracting GST at 28%; a statutory notification subsequently omitted the Schedule description for those pyrotechnic goods, thereby amending the Schedule listing and altering the formal tariff entry for those items.
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GST classification change: omission of fireworks entry alters tariff treatment and preserves high-rate taxation for pyrotechnic goods.
Tariff heading 3604 had classified fireworks and related pyrotechnic articles as attracting GST at 28%; a statutory notification subsequently omitted the Schedule description for those pyrotechnic goods, thereby amending the Schedule listing and altering the formal tariff entry for those items.
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