Tariff classification of vulcanised rubber articles alters GST liability following notification-driven omission and scope changes. Classification of certain vulcanised rubber articles determines their liability under Schedule 4 to the GST regime at a high rate; the tariff entry for heading 4016 (other than specified subheadings) carried GST at 28% until that entry was omitted by notification no. 43/2017 w.e.f. 15-11-2017, with prior descriptive scope altered by notification no. 27/2017 IT(rate) to refine exclusions.