Omission of GST tariff entry removes Schedule classification for inner rubber tubes following official notification, altering applicable tax status. Entry 4013 in Schedule 4 treating inner tubes of rubber as subject to GST at twenty eight percent has been omitted by notification no. 43/2017 effective 15-11-2017, where the former entry had excluded tubes for bicycles, cycle-rickshaws, three-wheeled powered cycle rickshaws and rear tractor tyre tubes.
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Provisions expressly mentioned in the judgment/order text.
Omission of GST tariff entry removes Schedule classification for inner rubber tubes following official notification, altering applicable tax status.
Entry 4013 in Schedule 4 treating inner tubes of rubber as subject to GST at twenty eight percent has been omitted by notification no. 43/2017 effective 15-11-2017, where the former entry had excluded tubes for bicycles, cycle-rickshaws, three-wheeled powered cycle rickshaws and rear tractor tyre tubes.
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